Atlas Air Worldwide Holdings Inc – ‘NT 10-Q’ for 9/30/02

On:  Thursday, 11/14/02, at 5:47pm ET   ·   As of:  11/15/02   ·   Effective:  11/15/02   ·   For:  9/30/02   ·   Accession #:  950134-2-14464   ·   File #:  1-16545

in

this entire Filing. an “Entity” Search.

Show

Documents searched

and

each “hit”. the 1st “hit”.

↓↑Hints

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     Notification of Late Filing                            3     13K 

NT 10-Q
1st Page of 3
TOC
↑Top
Previous
Next
↓Bottom
Just 1st
 
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549

----------------------

 FORM 12B-25

COMMISSION FILE NUMBER 0-25732

 NOTIFICATION OF LATE FILING

        (CHECK ONE): [ ] FORM 10-K [ ] FORM 11-K [ ] FORM 20-F [X] FORM 10-Q
        [ ] FORM N-SAR

FOR PERIOD ENDED: SEPTEMBER 30, 2002

[ ] 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: __________________

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: Atlas Air Worldwide Holdings, Inc.
Former name if applicable: N/A
Address of principal executive office (Street and number): 2000 Westchester Ave.
City, state and zip code: Purchase, NY 10577

 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;

 [ ] (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 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.           

1 

NT 10-Q
2nd Page of 3
TOC
1st
Previous
Next
↓Bottom
Just 2nd
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 needed.)                        

As previously reported in the Registrant's Current Report on Form 8-K filed with
the Securities and Exchange Commission (the "Commission") on April 25, 2002,    
Atlas Air Worldwide Holdings, Inc. (the "Registrant") dismissed its independent 
public accounting firm, Arthur Andersen LLP ("Andersen"), replacing that firm   
with Ernst & Young LLP ("E&Y") effective April 25, 2002. As a result of this    
change, the Registrant has participated with E&Y to transition financial        
statement review for reporting periods beginning January 1, 2002 and thereafter.

In addition, as previously reported in the Registrant's Current Report on Form  
8-K filed with the Commission on October 16, 2002, the Registrant announced that
it will initiate a re-audit of its financial results for fiscal years 2000 and  
2001. This decision is based on a determination by the Registrant that          
adjustments must be made in certain areas, which will require a restatement of  
certain prior financial reports.                                                

The transition from Andersen to E&Y and the re-audit of 2000 and 2001 financial 
results currently being conducted by E&Y have delayed the completion of the     
Registrant's interim financial statements for the third quarter 2002. This has  
resulted in a delay in preparing the Registrant's Quarterly Report on Form 10-Q 
for the quarter ended September 30, 2002. Accordingly, the Registrant is filing 
this Form 12b-25 to notify the Commission that it intends to file its Quarterly 
Report in early 2003.                                                           

 PART IV
 OTHER INFORMATION

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

    Douglas A. Carty, Sr. Vice President and Chief Financial Officer
914-701-8000                                                

    (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 noted above, the Registrant is currently undergoing a re-audit of its        
financial results for fiscal 2000 and 2001. Accordingly, no comparison can be   
made between the Registrant's operating results for the third quarter of 2002   
and those for the corresponding period of 2001 until the re-audit of such       
financial information has been completed.                                       

2 

NT 10-Q
Last Page of 3
TOC
1st
Previous
Next
↓Bottom
Just 3rd
    Atlas Air Worldwide Holdings, Inc.
------------------------------------------
(Name of Registrant as Specified in Charter)

Has caused this notification to be signed on its behalf by the undersigned      
thereunto duly authorized.                                                      

ATLAS AIR WORLDWIDE HOLDINGS, INC.
(Registrant)  

Dated:  November 14, 2002         By: /s/ Douglas A. Carty                      
                                    ------------------------------------------
                  Name:   Douglas A. Carty
                           Title:  Senior Vice President and
                                 Chief Financial Officer

Dates Referenced Herein   and   Documents Incorporated by Reference

				Referenced-On Page
This ‘NT 10-Q’ Filing		Date		First		Last			Other Filings
Filed as of / Effective on:		11/15/02
Filed on:		11/14/02		3					8-K
		10/16/02		2					8-K
For Period End:		9/30/02		1		2
		4/25/02		2					8-K
		1/1/02		2
									List all Filings