UNITED STATES SECURITIES AND EXCHANGE COMMISSION Washington, D.C. 20549 Form 12b-25 NOTIFICATION OF LATE FILING [X] Form 10-KSB [ ] Form 10-K [ ] Form 20-F [ ] Form 11-K [ ] Form 10-Q [ ] Form N-SAR For Period Ended: April 30, 2005 [ ] 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: 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 George Risk Industries, Inc. (Full Name of Registrant) N/A Former Name if Applicable 802 South Elm Street Address of Principal Executive Office (Street and Number) Kimball, Nebraska 69145 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 unreason- able effort or expense; (b) The subject annual report, semi-annual report, transi- tion report on form 10K-SB, Form 10-K, Form 20-F, 11-K, Form N-SAR, or portion thereof, will be filed on or be- [X] fore the fifteenth calendar day following the prescribed due date; or the subject quarterly report of transition report on Form 10-Q, or portion thereof will be filed on or before the fifth calendar day following the precribed 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 the Form 10-KSB, 10-K, 10-Q, N-SAR, or the transition report or portion thereof, could not be filed within the prescribed time period. (Attach Extra Sheets if Needed) Additional time is required to obtain certain audit evidence to complete the audit, issue the report and complete Form 10-KSB. PART IV - OTHER INFORMATION (1) Name and telephone number of person to contact in regard to this notification Stephanie Risk 308 235-4645 (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 reports) 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 earning statements to be included in the subject report of 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. GEORGE RISK INDUSTRIES, 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 July 29, 2005 By /S/ Stephanie Risk Stephanie Risk, Controller Attachment to Form 12b-25 for George Risk Industries, Inc. For the Years Ended April 30, 2005 and 2004 MASON RUSSELL WEST, LLC 739 West Littleton Boulevard Littleton, CO 80120 (303) 797-9101 FAX 795-3356 Statement attached to Form 12b-25 of George Risk Industries, Inc. For the Period Ended April 30, 2005 Additional time is needed to complete the audit and issue our opinion on the financial statements of George Risk Industries, Inc. as of April 30, 2005. July 29, 2005 By /S/ MASON RUSSELL WEST, LLC Mason Russell West, LLC