Smith Corona Corp – ‘NT 10-K’ for 6/30/94

As of:  Thursday, 9/29/94   ·   For:  6/30/94   ·   Accession #:  851292-94-21   ·   File #:  1-10281

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

Document/Exhibit                   Description                      Pages   Size 

 1: NT 10-K     Notice of a Late Filing of a Form 10-K                 2±    10K 


SECURITIES AND EXCHANGE COMMISSION        
WASHINGTON, DC 20549        

FORM 12b-25       

                                         Commission File Number  1-10281

NOTIFICATION OF LATE FILING       

(Check One):                                                                    
[ X ]  Form 10-K   [   ]  Form 11-K   [  ]  Form 20-F   [   ]  Form 10-Q      
[   ] Form N-SAR                                                              

For Period Ended: June 30, 1994                                                 
[   ] 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: Smith Corona Corporation                               
Former name if applicable:                                                      
Address of principal executive office: 65 Locust Avenue                         
City, State and Zip Code:              New Canaan, CT 06840                     

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 appropriate box.)                       

[ 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, 20-F, 11-K or Form N-SAR, or portion   
thereof will be filed on or before the 15th calendar day    
following the prescribed due date; or the subject quarterly 
  report or transition report Form 10-Q, or portion thereof will
be filed on or before the fifth calendar 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, 11-K, 20-F,         
10-Q, N-SAR or the transition report portion thereof could not be filed         
within the prescribed time period.  (Attach extra sheets if necessary.)         

The Registrant is in the process of responding to a comment letter from         
the Division of Corporation Finance of the Securities and Exchange              
Commission relating to the Registrant's Form 10-K for fiscal year 1993          
which may impact the Registrant's  Form 10-K for fiscal                         
year 1994.  Until the response process is complete, the Registrant is           
unable to file its 1994 Form 10-K.                                              

Part IV. Other Information                                                      
(1) Name and telephone number of person to contact in regard to           
this notification:                                                              

John A. Piontkowski      Phone: 203/972-1471                                    

(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.                              

As of the date of this filing, the Registrant anticipates the 1994              
fiscal year results of operations to reflect net income of approximately        
$5 million as compared with a net loss of approximately $9 million in           
fiscal 1993.  The change in operating results is primarily attributable         
to a restructuring charge recorded in fiscal 1993.                              

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:  September 29, 1994          By:  /s/ John A. Piontkowski                 
                 John A. Piontkowski
                         Vice President & Controller
                          Principal Accounting Officer

Dates Referenced Herein   and   Documents Incorporated by Reference

This ‘NT 10-K’ Filing		Date		Other Filings
Filed on:		9/29/94
For Period End:		6/30/94		10-K,  8-K,  DEF 14A
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