Smith Corona Corp – ‘NT 10-Q’ for 3/31/00

On:  Tuesday, 5/16/00, at 12:59pm ET   ·   For:  3/31/00   ·   Accession #:  851292-0-19   ·   File #:  1-10281

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Notice of a Late Filing of a Form 10-Q   —   Form 12b-25
Filing Table of Contents

Document/Exhibit                   Description                      Pages   Size 

 1: NT 10-Q     Notice of a Late Filing of a Form 10-Q                 3±    12K 


UNITED STATES                                                                   
SECURITIES AND EXCHANGE COMMISSION                                              
WASHINGTON, D.C. 20549                                                          

FORM 12b-25                                                                     

UNDER THE SECURITIES EXCHANGE ACT OF 1934                                       

NOTIFICATION OF LATE FILING                                                     

SEC File Number:  001-10281                                                     

(Check One):                                                                    

/  / Form 10-K   /  / Form 11-K  /  / Form 20-F  /x/ Form 10-Q  /  / Form N-SAR 
For Period Ended:  March 31, 2000                                   

/  / 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:  N/A                             

Full Name of Registrant:  Smith Corona Corporation                              

Former Name if Applicable:  N/A                                                 

Address of Principal Executive Office (Street and Number): 842 Bennie Road      

City, State and Zip Code:  Cortland, New York  13045                            

Part II                                                                         
Rule 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;                       

/x /                                                                            

(b)     The subject annual report, semi-annual report, transition report on Form
10-K, Form 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 Form 10-K and Form 10-KSB,     
20-F, 11-K, 10-Q and Form 10-QSB, N-SAR, or the transition report or portion    
thereof could not be filed within the prescribed period.                        

The Form 10-Q for the three months ended March 31, 2000 could not be filed      
within the prescribed time period because the employees with responsibility     
for financial reporting and accounting matters and other executive officers     
left the employ of the Registrant.  As a result of the unavailability of        
such necessary assistance, the Registrant has been unavoidably delayed in       
the preparation of certain financial and related disclosures.  Consequently,    
the subject report could not be filed without unreasonable effort or expense.   

Part IV                                                                         
Other Information                                                               

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

Martin D. Wilson        (607) 753-6011                          
(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                                   

(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?  /x / Yes   /  /  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.                                         

The income statement information reflecting the results of operations of        
the Registrant for the periods in the three months ended March 31, 2000,        
will differ significantly from the results for the three months ended           
March 31, 1999, due to continuing decline in typewriter and supplies market.    

Due to the reasons described in Part III herein above, a reasonable estimate    
of the results cannot be made at this time.                                     

Smith Corona 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:  May 15, 2000                                                             
By:  /s/Martin D. Wilson                                                        
Name:  Martin D. Wilson                                                         
Title: President, Chief Executive Officer                                       
and Chief Financial Officer                                                     

3                                                                               
90127516.01                                                                     
DRAFT                                                                           
5/15/00                                                                         
90127516.01                                                                     

Dates Referenced Herein   and   Documents Incorporated by Reference

This ‘NT 10-Q’ Filing		Date		Other Filings
Filed on:		5/16/00
		5/15/00
For Period End:		3/31/00
		3/31/99		10-Q
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