UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
Washington, DC 20549
FORM 12b-25
SEC File Number 0-26600
CUSIP Number 630798106
NOTIFICATION OF LATE FILING
(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: June 30, 2007
[ ] 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 form shall be construed to imply 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
1st NRG CORP
Full Name of Registrant
NAPTAU GOLD CORPORATION
Former Name if Applicable
1941 Lake Whatcom Blvd #212
Address of Principal Executive Office (Street and Number)
Bellingham, WA 98229
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)
[x]
(a) The reasons 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, Form N-SAR, or Form N-CSR or portion thereof, will be filed on or before the 15th calendar day following the prescribed due date; or the subject quarterly report or transition report on Form 10-Q, or subject distribution report 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.
The Registrant is unable to complete its Quarterly Report on Form 10-Q for the quarter ended June 30, 2007 within the prescribed time because its Certifying Accountant is still in the process of completing their final review of the Quarterly Report. The Registrant believes the review of the 10Q Quarterly Report is progressing on an expedient basis and will enable the Registrant to complete it’s Quarterly filing within the extended 5 day time period.
PART IV - OTHER INFORMATION
(1) Name and telephone number of person to contact in regard to this notification
Edward D. Renyk 604 277-5252
(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). |_| Yes |X| No
The Registrant’s Annual Report on Form 10K for the year ended December 31, 2006.
The Registrant’s Annual Report on Form 10Q for the quarter ended March 31, 2007.
(3) Is it anticipated that any significant change in results of operation for 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
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.
1st NRG CORP
(Name of Registrant as Specified in Charter)
has caused this notification to be signed on its behalf by the undersigned hereunto duly authorized.
Date: August 14, 2007 By: /s/ Edward D. Renyk
Name: Edward D. Renyk
Title: CFO
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)