U.S. SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549
FORM 12b-25
AMENDMENT NO. 1
NOTIFICATION OF LATE FILING
SEC FILE NUMBER
33-80833
[X] Form 10-K and Form 10-KSB [ ] Form 11-K [ ] Form 10-Q and Form 10-QSB
[ ] Form N-SAR
For Period Ended: JANUARY 2, 1999
[ ] 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:________________
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:
Jitney-Jungle Stores of America, Inc.
Address of Principal Executive Office (Street and Number):
1770 Ellis Avenue, Suite 200
City, State and Zip Code
Jackson, Mississippi 39204
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)
[ 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, Form 20-F, 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
[ X ] (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 the Form
10-K and Form 10-KSB, 20-F, 11-K 10-Q and Form 10-
QSB, N-SAR, or the transition report or portion thereof
could not be filed within the prescribed period.
The Company has been in the process of
converting its accounting and financial reporting systems to
a software system provided by PeopleSoft, in part, in
anticipation of Year 2000 requirements. The Company
experienced significant and unanticipated complications in
completing the conversion to the PeopleSoft system. As a
result, the Company was delayed in producing year-end
financial statements which, in turn, has prevented its
auditors from completing the review of the financial
statements in a manner sufficient to include them in the
Form 10-K by April 2, 1999 without unreasonable effort or
expense. The omitted Items 6-9 all relate to completion of
the financial statements.
Attached as an exhibit is a statement from our
auditors.
Part IV - Other Information
(1) Name and telephone number of person to
contact in regard to this notification:
R. Barry Cannada (601) 346-2200
(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).
[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?
[ ] Yes [X] No
<PAGE>
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.
_______________________________________________________________
Jitney-Jungle Stores of America, Inc.
(Name of Registrant as specified in charter)
has caused this notification to be signed on its behalf by the
undersigned thereunto duly authorized.
Date: April 2, 1999 By: /s/ R. Barry Cannada
Title: Executive Vice President
<PAGE>
EXHIBIT TO FORM 12b-25
OF JITNEY-JUNGLE STORES OF AMERICA, INC.
Securities and Exchange Commission
Washington, DC 20549
Dear Sirs:
We have read the applicable sections of Form 12b-25 and are in
agreement with the statements made therein.
Yours truly,
/s/ Deloitte & Touche LLP
Jackson, Mississippi
April 2, 1999
