TELEFFICIENCY HOLDING CORP
NT 10-Q, 2000-05-15
NON-OPERATING ESTABLISHMENTS
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                     U.S. SECURITIES AND EXCHANGE COMMISSION
                             WASHINGTON, D.C. 20549
                                   Form 12b-25
                           NOTIFICATION OF LATE FILING

                                             SEC FILE NUMBER: 0-29581

                                             CUSIP NUMBER: Class A - 87935N 10 6
                                                           Class B - 87935N 20 5
<TABLE>
<CAPTION>
(Check One):
<S>                             <C>              <C>              <C>
[ ] Form 10-K and Form 10-KSB   [ ] Form 20-F    [ ] Form 11-K   [X] Form 10-Q and Form 10-QSB
[ ] Form N-SAR
</TABLE>

         For Period Ended: March 31, 2000
         [ ] 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:

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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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Full Name of Registrant:                Telefficiency Holding Corporation
Former Name if Applicable               N/A
Address of Principal Executive Office:  5155 Spectrum Way, Bldg. 30
(Street and Number)                     Mississauga, Ontario
                                        Canada L4W 5A1

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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
be completed. (Check box if appropriate).

          (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

          (c) The  accountant's  statement  or other  exhibit  required  by Rule
     12b-25(c) has been attached if applicable.


<PAGE>


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Part III - Narrative

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State below in  reasonable  detail the  reasons why Forms 10-K and Form  10-KSB,
20-F,  11-K, 10-Q and Form 10-QSB,  N-SAR, or the transition  report or position
thereof could not be filed within the prescribed period.

The Company is in the process of  implementing  a new computer  software  system
which has caused a delay in the  preparation  and  generation  of the  financial
statements on a timely basis.

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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:

               Giles Ouellette        (416)                324-3030
- --------------------------------------------------------------------------------
               (Name)                 (Area Code)          (Telephone Number)

(2) Have all other  periodic  reports  required under section 13 or 15(d) of the
Securities  Exchange Ace of 1934 or section 30 of the Investment  Company Act of
1940 during the  preceding 12 months or for 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) It is 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 portions thereof?

                                               [  ]    Yes      [ X]     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.

- --------------------------------------------------------------------------------

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

Date:   May 11, 2000                By:       /s/ William R. Clubine
        ------------
                                              ----------------------------------
                                              William R. Clubine
                                              Secretary

INSTRUCTIONS:  This 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).




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