Form 12b-25: Notification of Late Filing

United States
Securities and Exchange Commission
Washington, D.C. 20549

FORM 12b-25

Notification of Late Filing

(Amendment No. 0)*

OMB Number
3234-0058 		SEC File Number
000-31380		CUSIP Number
 
(Check one):   Form 10-K   Form 20-F   Form 11-K √ Form 10-Q   Form 10-D   Form N-SAR
  Form N-CSR
For Period Ended:September 30, 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:  

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

ATLAS MINING CO
Full Name of Registrant
 
Former Name if Applicable
1221 Yellowstone
Address of Principal Executive Office (Street and Number)
Osburn, ID 83849
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.
(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 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 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.

The Company has not been able to file the Quarterly Report for the three months ended September 30, 2007, the Annual Report for the year ended December 31, 2007, the Quarterly Report due for the three months ended March 31, 2008, nor the Quarterly Report due for the six months ended June 30, 2008, due to an internal investigation into the accounting and other issues identified in the Company’s press release dated October 9, 2007. Until that investigation is completed and all unfiled quarterly and annual reports are filed, the Company will not be in a position to file the Company’s Quarterly Report of Form 10-Q for the third quarter ended September 30, 2008.

Part IV - Other Information

  1. Name and telephone number of person to contact in regard to this notification

    Michael Lyon208556-1181
    (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?

    Yes     No  √
    If answer is no, identify report(s).
    Form 10-QSB for the quarter ended September 30, 2007, Form 10-KSB for the year ended
    December 31, 2007, and the Forms 10-Q for the quarters ended March 31, 2008 and June 30, 2008.

  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?

    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.
     
Atlas Mining Company
(Name of Registrant as Specified in Charter)

has caused this notification to be signed on its behalf by the undersigned hereunto duly authorized

Date:11-12-2008By /s/Michael LyonTitle:Interim Chief Executive Officer and President

INSTRUCTION: The form may be signed by an executive officer of the registrant or by any other duly authorized representative. The name and title of the person signing the form shall be typed or printed beneath the signature. If the statement is signed on behalf of the registrant by an authorized representative (other than an executive officer), evidence of the representative's authority to sign on behalf of the registrant shall be filed with the form.

Attention

Intentional misstatements or omissions of fact constitute Federal Criminal Violations (See 18 U.S.C. 1001).