SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549
Form 12b-25
NOTIFICATION OF LATE FILING
X Form 10-K Form 20-F Form 11-K Form 10-Q Form N-SAR
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Commission file number 0-30653
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Secured Diversified Investment, Ltd.
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Full Name of Registrant
Book Corporation of America
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Former Name of Registrant
1000 Quail Street, Suite 190
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Address of Principle Executive Offices (street and number)
Newport Beach, California 92660
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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 Company has been unable to complete its annual financial
statements because the Registrant's independent accountants' audit
procedures are not completed.
Part IV - Other Information
1. Name and telephone number of person to contact in regard to this
notification
Cliff Strand (949) 851-1069
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Name Area Code Telephone Number
2. 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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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.
Secured Diversified Investment, Ltd.
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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: January 30, 2003 By: /s/ Clifford L. Strand
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Clifford L. Strand, President