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UNITED STATES
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
For Period Ended: September 30, 2000
[ ] 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 IV Item 14 (d) (1)
_____________________________________________________________________________________
PART I
REGISTRANT INFORMATION
Mechanical Technology Incorporated
(Full Name of Registrant)
__________________________________
(Former Name if Applicable)
30 South Pearl Street
(Address of Principal Executive Office)
Albany, New York 12207
(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)
PART III
NARRATIVE
Separate financial statements for Plug Power Inc., a less than fifty percent owned entity, cannot be filed since Plug Power Inc. has not yet filed their Form 10-K for their year ended December 31, 2000. Plug Power Inc.'s Form 10-K is expected to be filed with the Securities Exchange Commission by its due date of March 31, 2001.
The separate financial statements for Plug Power Inc., will be filed on or before the fifteenth calendar day following the prescribed due date.
PART IV
OTHER INFORMATION
Cynthia A. Scheuer 518 433-2169
(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 the answer is no, identify report(s).
[ X ] Yes [ ] No
[ ] 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.
Mechanical Technology Incorporated has caused this notification to be signed on its behalf by the undersigned thereunto duly authorized.
MECHANICAL TECHNOLOGY INCORPORATED
Date: March 27, 2001 By: /s/ Cynthia A. Scheuer
V.P. & Chief Financial Officer