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U.S. SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549
FORM 12b-25
NOTIFICATION OF LATE FILING
SEC File Number 0-27296
(Check One):
[ ] Form 10-K and Form 10-KSB [ ] Form 11-K
[ ] Form 20-F [X] Form 10-Q and Form 10-QSB [ ] Form N-SAR
For period ended: September 30, 2000
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[ ] Transition Report on Form 10-K and Form 10-KSB
[ ] Transition Report on Form 20-F
[ ] Transition Report on Form 11-K
[ ] Transition Report on Form 10-Q and Form 10-QSB
[ ] Transition Report on Form N-SAR
For the transition period ended:
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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:
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PART I
REGISTRANT INFORMATION
Full Name of Registrant Lernout & Hauspie Speech Products N.V.
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Former Name if Applicable
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Address of Principal Executive Office in the U.S. (Street and Number)
52 Third Avenue
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City, State and Zip Code Burlington, Massachusetts 01803
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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)
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<S> <C> <C>
(a) The reasons described in reasonable detail in Part III of this form
could not be eliminated without unreasonable effort or expense;
Not Applicable (b) The subject annual report, semi-annual report, transition report on
Form 10-K, 10-KSB, 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, 10-QSB, 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.
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PART III
NARRATIVE
State below in reasonable detail the reasons why Form 10-K, 10-KSB, 11-K, 20-F,
10-Q, 10-QSB, N-SAR, or the transition report or portion thereof could not be
filed within the prescribed time period. (Attach extra sheets if needed.)
On November 9, 2000, the Registrant announced that due to certain errors
and irregularities identified in its ongoing audit committee inquiry, it
expects to restate its financial statements for the periods 1998, 1999 and
for the first half of 2000. The Registrant further announced that it does
not expect its mid-year audit and necessary restatements to be completed by
November 14, 2000. Accordingly, the Registrant's Form 10-Q for the third
quarter ended September 30, 2000 will not be filed in a timely manner, nor
does the Registrant believe that it will be filed on or before the fifth
calendar day following the prescribed due date. See the Registrant's
Current Report on Form 8-K filed on November 9, 2000. These reasons could
not be eliminated without unreasonable effort or expense.
PART IV
OTHER INFORMATION
(1) Name and telephone number of person to contact in regard to this
notification
Daniel P. Hart, General Counsel 203 381-7000
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(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).
Yes [X] 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?
Yes [ ] No [ ]
(See below.)
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 Registrant is unable to make a reasonable estimate of the results of
its operations for the quarter ended September 30, 2000 as compared to the
quarter ended September 30, 1999 due to the ongoing audit committee inquiry
and mid-year audit and the pending restatement of the Registrant's
financial statements as described above.
Lernout & Hauspie Speech Products N.V.
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(Name of Registrant as Specified in Charter)
has caused this notification to be signed on its behalf by the undersigned
hereunto duly authorized.
Date: November 15, 2000 By: /s/ Daniel P. Hart
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Name: Daniel P. Hart
Title: General Counsel and Senior
Vice President
