UNITED HOMES INC
NT 10-Q, 1999-08-12
GENERAL BLDG CONTRACTORS - RESIDENTIAL BLDGS
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                                 UNITED STATES
                       SECURITIES AND EXCHANGE COMMISSION
                             WASHINGTON, D.C. 20549

                  FORM 12b-25                 SEC FILE NUMBER
                                   000-23347
                  NOTIFICATION OF LATE FILING _______________
                                  CUSIP NUMBER
                                     910608

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

                    FOR PERIOD ENDED:       JUNE 30, 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:

  READ INSTRUCTION (ON BACK PAGE) 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:

                        PART I -- REGISTRANT INFORMATION

                            FULL NAME OF REGISTRANT

                           FORMER NAME IF APPLICABLE
                                UNITED HOMES INC

           ADDRESS OF PRINCIPAL EXECUTIVE OFFICE (STREET AND NUMBER)
                              2100 GOLF RD STE 110

                            CITY, STATE AND ZIP CODE
                            ROLLING MEADOWS IL 60008

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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) /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, 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 of 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.

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.

                         (ATTACH EXTRA SHEETS IF NEEDED)

ACCOUNTING ANALYSIS FOR MANAGEMENT'S DISCUSSION OF OPERATING RESULTS HAS BEEN
DELAYED

                                 SEC 1344 (6/94)

PART IV -- OTHER INFORMATION

(1) Name and telephone number of person to contact in regard to
    this notification
        DAVID FELTMAN       847              427-2450
        -------------       ---              --------
            (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 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.

     A DECLINE IN SALES VOLUME AND A NET LOSS IS ANTICIPATED. THE AMOUNT
     CANNOT BE REASONABLY ESTIMATED UNTIL ALL ACCOUNTING PROCESSES ARE
     COMPLETE.
     --------------------------------------------------------------------
                (Name of Registrant as Specified in Charter)

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

     Date AUGUST 11, 1999              By /s/ DAVID FELTMAN
                                       --------------------

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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).
_______________________________________________________________________________


                             GENERAL INSTRUCTIONS

1. This form is required by Rule 12b-25 (17 CFR 240.12b-25) of the General
Rules and Regulations under the Securities Exchange Act of 1934.

2. One signed original and four conformed copies of this form and amendments
thereto must be completed and filed with the Securities and Exchange
Commission, Washington, D.C. 20549, in accordance with Rule O-3 of the
General Rules and Regulations under the Act. The information contained in or
filed with the form will be made a matter of public record in the
Commission files.

3. A manually signed copy of the form and amendments thereto shall be filed
with each national securities exchange on which any class of securities of
the registrant is registered.

4. Amendments to the notifications must also be filed on form 12b-25 but need
not restate information that has been correctly furnished. The form shall be
clearly identified as an amended notification.

5. ELECTRONIC FILERS. This form shall not be used by electronic filers unable
to timely file a report solely due to electronic difficulties. Filers unable
to submit a report within the time period prescribed due to difficulties in
electronic filing should comply with either Rule 201 or Rule 202 of
Regulation S-T (Section 232.201 or Section 232.202 of this chapter) or apply
for an adjustment in filing date pursuant to Rule 13(b) of Regulation S-T
(Section 232.13(b) of this chapter).



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