| SEC 1344 (07-03) |
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| SEC FILE NUMBER |
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UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549
FORM 12b-25
NOTIFICATION OF LATE FILING
| (Check One): | x Form 10-K | o Form 20-F | o Form 11-K | o Form 10-Q |
| o Form N-SAR | o Form N-CSR |
| For Period Ended: April 30, 2004 |
| o Transition Report on Form 10-K |
| o Transition Report on Form 20-F |
| o Transition Report on Form 11-K |
| o Transition Report on Form 10-Q |
| o Transition Report on Form N-SAR |
| For the Transition Period Ended: __________________________________________ |
| Read Instruction (on back page) Before Preparing Form. Please Print or Type. |
| Nothing in this form shall be construed to imply that the Commission has verified any information contained herein. |
If the notification relates to a portion of the filing checked above, identify the Item(s) to which the notification relates:
PART I — REGISTRANT INFORMATION
Investors Real Estate Trust
Full Name of Registrant
N/A
Former Name if Applicable
12 Main Street
Address of Principal Executive
Office (Street and Number)
Minot, North Dakota, 58701
City, State and Zip Code
PART II — RULES 12b-25(b) AND (c)
If the subject report could not be filed without unreasonable effort or expense and the registrant seeks relief pursuant to Rule 12b-25(b), the following should be completed. (Check box if appropriate)
| (a) | The reason described in reasonable detail in Part III of this form could not be eliminated without unreasonable effort or expense | ||
| x | (b) | The subject annual report, semi-annual report, transition report on Form 10-K, Form 20-F, Form 11-K, Form N-SAR or Form N-CSR, or portion thereof, will be filed on or before the fifteenth calendar day following the prescribed due date; or the subject quarterly report or transition report on Form 10-Q, or portion thereof, will be filed on or before the fifth calendar day following the prescribed due date; and | |
| (c) | The accountant’s statement or other exhibit required by Rule 12b-25(c) has been attached if applicable. |
PART III — NARRATIVE
State below in reasonable detail why Forms 10-K, 20-F, 11-K, 10-Q, N-SAR, N-CSR, or the transition report or portion thereof, could not be filed within the prescribed time period.
(Attach extra Sheets if Needed)
The Registrant is unable to file its Annual Report on Form 10-K for its fiscal year ended April 30, 2004 within the prescribed time period due to unforeseen delays in the collection and review of information and documents affecting disclosures in the Annual Report on Form 10-K. The Registrant expects to file the subject report no later than the fifteenth calendar date following the prescribed due date for the report. The Registrant does not anticipate that the earnings statements to be included in the subject report will reflect any significant change in results of operations for the Registrant’s fiscal year ended April 30, 2004 as reported in the Registrant’s Current Report on Form 8-K filed July 1, 2004.
PART IV — OTHER INFORMATION
(1) Name and telephone number of person to contact in regard to this notification
| Karin M. Wentz | (952) | 401-4802 | ||
| (Name) | (Area Code) | (Telephone Number) | ||
(2) Have all other periodic reports required under Section 13 or 15(d) of the Securities Exchange Act of 1934 or Section 30 of the Investment Company Act of 1940 during the preceding 12 months or for such shorter period that the registrant was required to file such report(s) been filed? If answer is no, identify report(s).
x Yes o No
(3) Is it anticipated that any significant change in results of operations from the corresponding period for the last fiscal year will be reflected by the earnings statements to be included in the subject report or portion thereof?
o Yes x No
If so, attach an explanation of the anticipated change, both narratively
and quantitatively, and, if appropriate, state the reasons why a reasonable
estimate of the results cannot be made.
| Investors Real
Estate Trust |
||||
| (Name of Registrant as Specified in Charter) | ||||
has caused this notification to be signed on its behalf by the undersigned hereunto duly authorized.
| Date | July 14, 2004 | By | /s/ Karin M. Wentz |
Karin M. Wentz Associate General Counsel |