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UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549
FORM 12b-25
Commission File Number: 0-26229
NOTIFICATION OF LATE FILING
(Check One):
|X| Form 10-K |_| Form 11-K |_| Form 20-F |_| Form 10-Q |_| Form
N-SAR For Period Ended: January 29, 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: ____________________
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: Items 6, 7 and 8 and, as
to financial statements, financial statement schedules and financial exhibits,
Item 14.
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PART I
REGISTRANT INFORMATION
BARNEYS NEW YORK, INC.
(Full name of registrant)
N/A
(Former name if applicable)
575 Fifth Avenue
(Address of principal executive office (street and number))
New York, New York 10017
(City, state and zip code)
21645.0001
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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 appropriate box.)
|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, 20-F, 11-K or 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, 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 Form 10-K, 11-K,
20-F, 10-Q, N-SAR, or the transition report portion thereof, could not be filed
within the prescribed time period.
On April 21, 2000, Barneys New York, Inc. (the "Registrant"), in
response to comments of the staff of the Securities and Exchange Commission (the
"Staff"), filed Amendment No. 3 to the Registrant's Registration Statement on
Form 10 (the "Form 10"). On April 27, 2000, the Registrant received an
additional comment letter (the "Comment Letter") from the Staff, asking the
Registrant to respond to matters related to the financial statements in the Form
10.
Because the financial statements in the Form 10 contain information
required in the Registrant's Annual Report on Form 10-K (the "Form 10-K"), and
due to the timing of the Comment Letter and the desirability of completing
pending discussions with the Staff and responding to the Comment Letter, the
Registrant will not be able to timely file Item 6 (Selected Financial Data),
Item 7 (Management's Discussion and Analysis of Financial Condition and Results
of Operations), Item 8 (Financial Statements and Supplementary Data) and certain
portions of Item 14 (Exhibits, Financial Statement Schedules and Reports on Form
8-K) relating to financial information without unreasonable effort and expense.
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PART IV
OTHER INFORMATION
(1) Name and telephone number of person to contact in regard to this
notification
Steven M. Feldman (212) 339-7300
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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 answer is
no, identify report(s).
|X| Yes |_| No
(3) Is it anticipated that any significant change in results of
operations for 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
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.
BARNEYS NEW YORK, INC. has caused this notification to be signed on
its behalf by the undersigned hereunto duly authorized.
Date: April 28, 2000 BARNEYS NEW YORK, INC.
By: /s/ Steven M. Feldman
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Name: Steven M. Feldman
Title: Executive Vice President and
Chief Financial Officer
