þ
			(a)		The reason 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, Form 20-F, Form 11-K, Form N-SAR or Form N-CSR, 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 why Forms 10-K, 20-F, 11-K, 10-Q, N-SAR, N-CSR, or the transition report or portion thereof, could not be filed within the prescribed time period.

Atlantis Plastics, Inc.(the “Registrant”) requires additional time to finalize and review its Quarterly Report on Form 10-Q for quarter ended September 30, 2007 (the “Report”). The Registrant has been working diligently to prepare its consolidated financial statements for the quarter ended September 30, 2007 and such consolidated financial statements have been substantially completed. However, due to the complexities associated with accounting for the impairment of goodwill under Statement of Financial Accounting Standard No. 142 “Goodwill and Intangible Assets” as well as the effect on the Registrant’s income tax expense, the Registrant has not finalized its consolidated financial statements and is unable to file the Report within the prescribed period without unreasonable effort or expense. The Registrant expects to file the Report on or before the fifth calendar day following the date on which the Report was due.

(1)

Name and telephone number of person to contact in regard to this notification

Paul G. Saari		800		497-7659
(Name)		(Area Code)		(Telephone Number)

(2)		Have all other periodic reports required under Section 13 or 15(d) or 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).
		þ Yes     o 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?
		þ Yes     o 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.

NARRATIVE

The Registrant’s results for the quarter and nine months ended September 30, 2007 reflect a non-cash goodwill impairment charge of $12.9 million . There was no such goodwill impairment in the comparable periods in, 2006.

Net sales for the first nine months of 2007 were $308.4 million, compared with $328.6 million for the comparable period of 2006. Operating loss was ($3.7) million for the first nine months of 2007 compared with operating income of $13.0 million for the same period in 2006. Net loss for the first nine months of 2007, was ($18.9) million, or ($2.29) per diluted share, compared with net loss of ($1.0) million, or ($0.12) per diluted share, for the comparable period of 2006.

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