U.S. SECURITIES AND EXCHANGE COMMISSION
WASHINGTON D.C. 20549
FORM 12b-25
Commission File Number 000-55250
NOTIFICATION OF LATE FILING
(Check One):
[ ] Form 10-K [ ] Form 11-K [ ] Form 20-F [X] Form
10-Q [ ] Form N-SAR
For Period Ended: December 31, 2022
[ ] Transition Report on Form 10-K [ ] Transition Report on Form 10-Q
[ ] Transition Report on Form 20-F [ ] Transition Report on Form N-SAR
[ ] Transition Report on Form 11-K
For the Transition Period Ended:
Read Attached Instruction Sheet 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
Full Name of Registrant TORtec Group Corporation
Former Name if Applicable
Address of principal executive office 30 N. Gould St., Ste.
2489
City, State and Zip Code Sheridan, WY 82801
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;
b. The subject annual report, semi-annual
report, transition report on Form 10-K, 20-F, 11-K or 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 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-K, 11-K, 20-F, 10-Q or N-SAR, or the transition report or portion thereof could not be filed within the prescribed time period.
(Attach extra sheets of needed.)
The Company has been unable to complete the review
process with the auditor.
Part IV-Other Information
1. Name and telephone number of person
to contact in regard to this notification
Stephen Smoot (307) 248-9177
(Name) (Area Code) (Telephone No.)
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 the 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 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.
TORtec Group Corporation
(Name of Registrant as specified in charter)
has caused this notification to be signed on its behalf by the undersigned
thereunto duly authorized.
Date: February 15, 2023 By: /s/ Stephen Smoot
Stephen Smoot, Chief Executive Officer