As Of                Filer                Filing    For·On·As Docs:Size              Issuer               Agent

 9/26/07  Kemet Corp                        NT 11-K     3/30/07    1:26K                                    Merrill Corp-MD/FA

Document/Exhibit                   Description                      Pages   Size 

 1: NT 11-K     Notice of a Late Filing of a Form 11-K              HTML     24K 

PART I — REGISTRANT INFORMATION

KEMET Corporation

Full Name of Registrant

Former Name if Applicable: Not Applicable

2835 KEMET Way

Address of Principal Executive Office (Street and Number)

Simpsonville, SC 29681

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 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
x		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 subject distribution report on Form 10-D, 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, 10-D, N-SAR, N-CSR, or the transition report or portion thereof, could not be filed within the prescribed time period.

KEMET Corporation has determined that it will not be able to file its Form 11-K for the  year-ended March 30, 2007 by the September 26, 2007 due date and is requesting the fifteen-day extension permitted by the SEC’s rules.  KEMET Corporation is unable to file a timely Form 11-K which complies with the SEC’s rules as a result of  its independent auditor’s inability to complete its audit of KEMET Corporation’s Employees’ Savings Plan for the year-ended March 30, 2007.  The SEC’s rules require that such an audit be completed for the Form 11-K, and the absence of such an audit renders a Form 11-K non-compliant and untimely.

2

---

PART IV — OTHER INFORMATION

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

David E. Gable	864	963-6300
(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 answer is no, identify report(s).

x  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?

o  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.

KEMET Corporation

 (Name of Registrant as Specified in Charter)

has caused this notification to be signed on its behalf by the undersigned hereunto duly authorized.

Date		September 26, 2007		By	/s/ DAVID E. GABLE

INSTRUCTION: The form may be signed by an executive officer of the registrant or by any other duly authorized representative. The name and title of the person signing the form shall be typed or printed beneath the signature. If the statement is signed on behalf of the registrant by an authorized representative (other than an executive officer), evidence of the representative’s authority to sign on behalf of the registrant shall be filed with the form.

ATTENTION

Intentional misstatements or omissions of fact constitute Federal Criminal Violations (See 18 U.S.C. 1001).

 

3