UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549
FORM 12b-25
NOTIFICATION OF LATE FILING
Commission File Number 033-02249-FW
------------
(CHECK ONE): |_| Form 10-K |_| Form 20-F |_| Form 11-K |X| Form 10-Q
|_| Form 10-D |_| Form N-SAR |_| Form N-CSR
For Period Ended: January 31, 2008
-------------------
|_| Transition Report on Form 10-K
|_| Transition Report on Form 20-F
|_| Transition Report on Form 11-K
|_| Transition Report on Form 10-Q
|_| Transition Report on Form N-SAR
For the Transition Period Ended: __________________
--------------------------------------------------------------------------------
Nothing in this from 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
MILLER PETROLEUM, INC.
--------------------------------------------------------------------------------
Full Name of Registrant
N/A
--------------------------------------------------------------------------------
Former Name if Applicable
3651 Baker Highway
--------------------------------------------------------------------------------
Address of Principal Executive Office (Street and Number)
Huntsville, Tennessee 37756
--------------------------------------------------------------------------------
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 reasons described in reasonable detail in Part III of this
form could not be eliminated without unreasonable effort or
expense;
(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
|X| fifteenth calendar day following the prescribed due date; or
the subject quarterly report or transition report on Form 10-Q,
or subject distribution report on Form 10-D, 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 the reasons why Forms 10-K, 20-F, 11-K, 10-Q
10-D, N-SAR, N-CSR, or the transition report or portion thereof, could not be
filed within the prescribed time period.
Miller Petroleum, Inc. is unable to file its Form 10-QSB for the period ended
January 31, 2008 (the "Form 10-QSB") within the prescribed time period without
unreasonable effort or expense because it requires additional time to review and
complete its Form 10-QSB and accompanying financial statements due to its
limited financial resources and available personnel.
PART IV -- OTHER INFORMATION
(1) Name and telephone number of person to contact in regard to this
notification
Lyle H. Cooper (865) 691-8132
----------------------- --------------- -------------------------
(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 |_| 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? |X| Yes |_| 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.
See Attachment.
-----------------------------------------
MILLER PETROLEUM, INC.
----------------------------------------------------------------
(Name of Registrant as Specified in Charter)
has caused this notification to be signed on its behalf by the undersigned
hereunto duly authorized.
Date: March 17, 2008 By: /s/ Lyle H. Cooper
------------------------------
Lyle H. Cooper
Chief Financial Officer
Attachment to Form 12b-25
Part IV - Other Information, Item (3)
For the three months ended January 31, 2008, total revenue increased by $44,988
as compared to the same period in 2007. The loss from operations decreased by
$177,163 for the same period.
For the nine months ended January 31, 2008, total revenue decreased by $431,118
as compared to the same period in 2007. The loss from operations increased by
$156,649 for the same period.
The primary reason for the changes is the termination in 2006 of all activities
in the Wind Mill Oil & Gas, LLC joint venture.