NEON Communications Group, Inc. – ‘10-K/A’ for 9/30/03

On:  Tuesday, 12/7/04, at 6:00am ET   ·   For:  9/30/03   ·   Accession #:  1019687-4-2746   ·   File #:  1-14168

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Amendment to Annual Report   —   Form 10-K
Filing Table of Contents

Document/Exhibit                   Description                      Pages   Size 

 1: 10-K/A      Amendment No. 1                                        3     20K 
 2: EX-31.1     Certification per Sarbanes-Oxley Act (Section 302)     2±     9K 
 3: EX-31.2     Certification per Sarbanes-Oxley Act (Section 302)     2±    10K 
 4: EX-32.1     Certification per Sarbanes-Oxley Act (Section 906)     1      6K 
 5: EX-32.2     Certification per Sarbanes-Oxley Act (Section 906)     1      6K 

10-K/A   —   Amendment No. 1
Document Table of Contents

10-K/A
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================================================================================

SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549

 FORM 10-K/A

 AMENDMENT NO. 1

ANNUAL REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE
 SECURITIES AND EXCHANGE ACT OF 1934

FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 2003

 COMMISSION FILE NO. 1-14168

GLOBIX CORPORATION
(EXACT NAME OF REGISTRANT AS SPECIFIED IN ITS CHARTER)

          DELAWARE                                        13-3781263
 (STATE OR OTHER JURISDICTION OF                          (I.R.S. EMPLOYER
    INCORPORATION OR ORGANIZATION)                         IDENTIFICATION NO.)

139 CENTRE STREET, NEW YORK, NEW YORK                             10013       
(ADDRESS OF PRINCIPAL EXECUTIVE OFFICES)                        (ZIP CODE)      

REGISTRANT'S TELEPHONE NUMBER, INCLUDING AREA CODE:          (212) 334-8500     

SECURITIES REGISTERED PURSUANT TO SECTION 12(b) OF THE ACT: NONE

 SECURITIES REGISTERED PURSUANT TO SECTION 12(g) OF THE ACT:

TITLE OF EACH CLASS                   NAME OF EACH EXCHANGE ON WHICH REGISTERED 
-------------------                   ----------------------------------------- 

Common Stock, $.01 par value          Over the Counter Bulletin Board           

         Indicate by check mark whether the registrant (1) has filed all reports
required to be filed by Section 13 or 15(d) of the Securities Exchange Act of   
1934 during the preceding 12 months (or for such shorter period that the        
registrant was required to file such reports), and (2) has been subject to such 
filing requirements for the past 90 days. Yes |X| No |_|                        

      Indicate by checkmark if disclosure of delinquent filers pursuant to
item 405 of Regulation S-K is not contained herein, and will not be contained,  
to the best of the registrant's knowledge in definitive proxy or information    
statements incorporated by reference in Part III of this Form 10-K or any       
amendment to this Form 10-K. |_|                                                

       Indicate by check mark whether the registrant is an accelerated filer
(as defined in Exchange Act Rule 12b-2). Yes |_| No |X|                         

     As of December 15, 2003, the aggregate market value of voting stock
held by non-affiliates of the registrant, based upon the closing sales price for
the registrant's common stock, as reported on the Over the Counter Bulletin     
Board Market, was approximately $52.5 million (calculated by excluding shares   
owned beneficially by directors and named executive officers).                  

 Number of shares of registrant's common stock outstanding as of
December 15, 2003 was 16,460,000.                                               

       Indicate by check mark whether the registrant has filed all documents
and reports required to be filed by Section 12, 13 or 15(d) of the Securities   
Exchange Act of 1934 subsequent to the distribution of securities under a plan  
confirmed by a court. Yes |X| No |_|                                            

10-K/A
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DOCUMENTS INCORPORATED BY REFERENCE:

        Portions of the registrant's definitive proxy statement for its annual
meeting of stockholders to be held on February 24, 2004, which is expected to be
filed with the Securities and Exchange Commission not later than January 28,    
2004, are incorporated by reference into Part III of this report on Form 10-K.  
In the event such proxy statement is not filed by January 28, 2004, the required
information will be filed as an amendment to this report on Form 10-K no later  
than that date.                                                                 

 EXPLANATORY NOTE:

         This Amendment No. 1 on Form 10-K is being filed to amend Part III Item
9A. of the Company's Annual Report on Form 10-K for the fiscal year ended       
September 30, 2003, filed on December 18, 2003 (the "Original 10-K"). This      
Amendment No. 1 does not otherwise alter the disclosures set forth in the       
Original 10-K and does not reflect events occurring after the filing of the     
Original 10-K. This Amendment No. 1 is effective for all purposes as of the date
of the filing of the Original 10-K.                                             

================================================================================

GLOBIX CORPORATION

ITEM 9A. CONTROLS AND PROCEDURES                                                

Since the Company's emergence from bankruptcy effective April 25, 2002, the     
Company has had to face many challenging and complex accounting and financial   
reporting issues, including fresh start accounting, restructuring and the       
restatement of amounts in its financial statements for the quarter ended March  
31, 2002. In addition, the Company has experienced significant turnover in its  
financial reporting staff, as well as limited management resources. The Company 
fell behind in its SEC reporting for the year ended September 30, 2002, and     
experienced difficulty in catching up with its filing obligations for the year  
ended September 30, 2002 while fulfilling its responsibilities for the year     
ended September 30, 2003. The combined effect of these challenges placed a      
strain on our internal accounting resources in summer 2003 and resulted in      
further delays in the preparation and filing of periodic reports that were filed
in summer 2003. The strain on our internal accounting resources and the delays  
in the preparation and filing of periodic reports created material weaknesses in
our accounting and internal control environment in summer 2003.                 

In order to resolve the problems described above, the Company hired a new Senior
Accountant in May 2003, a new Controller in July 2003, a new Manager of External
Reporting in October 2003 and a new Senior Accountant in November 2003. In      
addition, the Company has committed to returning to a normal recurring closing  
timetable that includes formal management reviews and a monthly financial       
reporting package. Finally, by completing its fiscal 2002 reporting, the Company
has significantly reduced the burden on its internal accounting staff.          

Based on their evaluation of the Company's disclosure controls and procedures as
of the end of the period covered by this report, the Chief Executive Officer and
Chief Financial Officer have concluded that there was a material weakness in our
internal control over financial reporting that needed to be addressed. As noted 
above, the Company has dedicated resources to address this issue and has        
implemented the necessary changes such as hiring a new Senior Accountant, new   
Controller, new Manager and new Senior Accountant and has committed to returning
to a normal recurring closing timetable that includes formal management         
reviews and a monthly financial reporting package and has significantly reduced 
the burden on our internal accounting staff. In addition, except as noted above,
there were no changes in the Company's internal control over financial reporting
that occurred during the Company's most recent fiscal quarter that materially   
affected, or are reasonably likely to materially affect, the Company's internal 
control over financial reporting.                                               

ITEM 15. EXHIBITS                                                               

EXHIBIT NO.                  EXHIBIT DESCRIPTION                      

   31.1     Certification of Principal Executive Officer Pursuant to
  Section 302 of the Sarbanes-Oxley Act of 2002.

   31.2     Certification of Principal Financial Officer Pursuant to
  Section 302 of the Sarbanes-Oxley Act of 2002.

      32.1     Certification of Principal Executive Officer Pursuant to 18
U.S.C. Section 1350.                        

      32.2     Certification of Principal Financial Officer Pursuant to 18
U.S.C. Section 1350.                        

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10-K/A
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SIGNATURES

        Pursuant to the requirements of Section 13 or 15 (d) of the Securities
Exchange Act of 1934, the registrant has duly caused this report to be signed on
its behalf by the undersigned, thereunto duly authorized.                       

Date: December 6, 2004                      GLOBIX CORPORATION                  

                              /s/ Peter K. Stevenson
                                            ------------------------------------
                          Peter K. Stevenson
                                          President, Chief Executive Officer

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Dates Referenced Herein   and   Documents Incorporated by Reference

				Referenced-On Page
This ‘10-K/A’ Filing		Date		First		Last			Other Filings
Filed on:		12/7/04							10-Q/A,  RW
		12/6/04		3
		2/24/04		2					4,  DEF 14A
		1/28/04		2
		12/18/03		2					10-K
		12/15/03		1
For Period End:		9/30/03		1		2			10-K,  10-K/A
		9/30/02		2					10-K,  10-K/A,  NT 10-K
		4/25/02		2
		3/31/02		2					10-Q,  10-Q/A
									List all Filings