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UNITED STATES SECURITIES AND EXCHANGE COMMISSION
WASHINGTON D.C. 20549
FORM 12b-25
NOTIFICATION OF LATE FILING
(CHECK ONE)
FORM 10-K FORM 10-KSB FORM 11-K
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FORM 20-F FORM 10-Q X FORM 10-QSB
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FORM N-SAR
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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
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IMPSAT Corporation
IMPSAT S.A.
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Full Name of Registrants
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Former Name if Applicable
Alferez Pareja 256 (1107)
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Address of Principal Executive Office (street and number)
Buenos Aires, Argentina
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City, State and Zip Code
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PART II - RULES 12b-25(b) AND (c)
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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
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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 or semi-annual report/portion
thereof will be filed on or before the fifteenth calendar
day following the prescribed due date; or the subject
quarterly report/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
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State below in reasonable detail the reasons why the Form 10-K, 11-K, 20-F,
10-Q, or N-SAR or portion thereof, could not be filed within the prescribed
time period.
Timely filing of registrants' 10-Q was prevented by
unanticipated delays in the compilation of consolidated
financial information from the Company's operating
subsidiaries in Latin America.
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PART IV - OTHER INFORMATION
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(1) Name and telephone number of person to contact in regard to this
notification
Name: Neil M. Goodman
Area code and telephone number: (202) 942-5191
(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 shorted period that the
registrants were required to file such
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reports) been filed? If the answer is no, identify report(s).
X yes
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no
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(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
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X no
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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 can not be made.
IMPSAT Corporation
IMPSAT S.A.
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(NAME OF REGISTRANT AS SPECIFIED IN CHARTER)
have caused this notification to be signed on their behalf by the undersigned
thereunto duly authorized.
IMPSAT Corporation
DATE 8/15/97 BY /s/ Guillermo Jofre
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Guillermo Jofre
Chief Financial Officer
IMPSAT Corporation
IMPSAT S.A.
DATE 8/15/97 BY /s/ Jose R. Torres
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Jose R. Torres
Director and
Chief Accounting Officer