UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549
Form 12b-25
NOTIFICATION OF LATE FILING
X Form 10-KSB Form 20-F Form 11-K Form 10-QSB Form N-SAR
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For the Period Ended December 31, 2006
Commission file number 000-31380
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ATLAS MINING, INC.
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Full Name of Registrant
630 EAST MULLAN AVENUE
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Address of Principle Executive Offices (street and number)
OSBURN, IDAHO 83849
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City, State and Zip Code
Part II - Rules 12b-25 (b) and (c)
If the subject could be filed without unreasonable effort or expense
and the Registrant seeks relief pursuant to Rule 12b-25 (b), the following
should be completed. (Check if appropriate).
X (a) The reasons described in reasonable detail in Part III of
------ this form could not be eliminated without unreasonable
effort of 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
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 statements 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 Form 10-K, 10-KSB,
20-F, 11-K, 10-Q, 10-QSB, N-SAR, or the transition report or portion
thereof, could not be filed within the prescribed time period.
The annual report of the registrant on Form 10-KSB could not be
filed because management requires additional time to compile and
verify the data required to be included in the report. The report
will be filed within fifteen days of the date the original report was
due.
Part IV - Other Information
Name and telephone number of person to contact in regard to this
notification
William Jacobsen (208) 556-1181
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Name Area Code Telephone Number
Have all other reports required under Section 13 or 15 (b) of the
Securities and Exchange Act of 1934 or Section 30 or the Investments
Act of 1940 during the preceding 12 months (or for such shorter)
period that the Registrant was required to file such reports been
filed? If answer is no, identify report(s).
X Yes No
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(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 X No
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Atlas Mining, Inc.
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(Name of Registrant as Specified in Charter)
has caused this notification to be signed on its behalf by the
undersigned hereunto duly authorized.
Date: April 2, 2007 By: /S/ William Jacobson
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William Jacobson
Chief Financial Officer