1-800 Attorney Inc – ‘NT 10-Q’ for 9/30/96

As of:  Friday, 11/15/96   ·   For:  9/30/96   ·   Accession #:  1005477-96-511   ·   File #:  1-14384

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     Form 12B-25                                            2     12K 
 2: EX-99.A     Statement of Income                                    2±     8K 

NT 10-Q   —   Form 12B-25

NT 10-Q
1st Page of 2
TOC
↑Top
Previous
Next
↓Bottom
Just 1st
 
UNITED STATES SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549

 FORM 12b-25

 NOTIFICATION OF LATE FILING

(Check One):

|_| Form 10-K   |_| Form 20-F   |_| Form 11-K   |X| Form 10-Q   |_| Form N-SAR

For the Quarterly Period Ended September 30, 1996 

[ ] Transition Report on Form 10-K                
[ ] Transition Report on Form 20-F                
[ ] Transition Report on Form 11-K                
[ ] Transition Report on Form 10-Q                
[ ] Transition Report on Form N-SAR               
 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:           The Publishing Company of North America, Inc.

Former Name if Applicable:         Not applicable                               

Address of Principal Executive Office (Street and Number):                      
                      577 Deltona Boulevard, 2nd Floor
City, State and Zip Code:          Deltona, Florida, 32725                      

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 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, Form 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.              

NT 10-Q
Last Page of 2
TOC
1st
Previous
Next
↓Bottom
Just 2nd
PART III -- NARRATIVE                                                           

State below in reasonable detail the reasons why Forms 10-K, 20-F, 11-K, 10-Q,  
N-SAR, or the transition report or portion thereof, could not be filed within   
the prescribed time period.                                                     

     Information recently discovered by the Company is causing the Form 10-Q for
  the period ended June 30, 1996 to be re-stated. As a result, the Company
     could not complete all of the necessary adjustments in time for a filing on
November 14 for the period ended September 30, 1996.                  

PART IV -- OTHER INFORMATION                                                    

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

James M. Koller, CFO          407-860-3000                            

(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 |_| No                                    

(3)  Is it anticipated that any significant change in results of operation from 
     the corresponding period from the last fiscal year will be reflected by the
earnings statement 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.                               

 Three matters significantly affected the Company's results of
   operations for the quarter ended September 30, 1996. First, the
         Company's revenues in the quarter were reduced approximately $680,000
      by the slippage of shipment of four directories into the following
       quarter. Secondly, the Company recently revised its estimate of the
        allowance for bad debt; the revised estimate resulted in a charge to
         income in the most recent quarter of approximately $137,000. Thirdly,
  substantial recent growth in the Company's number of employees
     resulted in a significant increase in the Company's costs. Please
          reference attached Exhibit A which is hereby incorporated by reference
         as an integral part of this document. The Company may still make some
    adjustments from the numbers presented in Exhibit A; if so, such
adjustments are not considered likely to be material.       

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

The Publishing Company of North America, Inc. 
(Name of Registrant as Specified in Charter)

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

November 15, 1996                       /s/ James M. Koller           
                             -------------------
                                            Chief Financial Officer (Principal
                                           Financial and Accounting Officer)

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)

Dates Referenced Herein   and   Documents Incorporated by Reference

				Referenced-On Page
This ‘NT 10-Q’ Filing		Date		First		Last			Other Filings
Filed on:		11/15/96		2
For Period End:		9/30/96		1		2			10QSB
		6/30/96		2					10QSB,  10QSB/A
									List all Filings