SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549
FORM 12b-25
Commission File Number 0-9998
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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 JUNE 30, 1998
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_____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 INSTRUCTIONS (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: THE METAL ARTS COMPANY, INC.
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Former name if applicable
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Address of Principal Executive Office (Street and Number) :
1 AMERICAN CENTER
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City, State and Zip Code
GENEVA, NEW YORK 14456-1188
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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):
[ ] (a) The reasons described in reasonable detail in Part III of this
form could not be eliminated without unreasonable effort or expenses;
[ ] (b) The subject annual report, semi-annual report, transition report
on Form 10-K, 20-F, 11-K or Form N-SAR, or portion thereof will be
filed on or before 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
[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, 11-K,
20-F, 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.)
See Attached Accountant's Statement
<PAGE>
PART IV - OTHER INFORMATION
(1) Name and telephone number of person to contact in regard to this
notification:
Stanley J. Dahle (315) 789-2200
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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 theanswer 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.
The Metal Arts Company, Inc.
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(Name of Registrant as Specified in Charter)
Has caused this notification to be signed on its behalf by the undersigned
thereunto duly authorized.
Dated: September 15, 1998 By: /s/ STANLEY J. DAHLE
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Stanley J. Dahle, President
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 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 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 0-3 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 or apply for an adjustment in filing date pursuant to Rule 13(b)
of Regulation S-T.
Davie
Kaplan
Chapman
Braverman
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Certified Public Accountants
Business and Financial Consultants
28 Main St. E. Suite 1000
Rochester, New York 14614
Tel: 716-454-4161
Fax: 716-454-2573
September 14, 1998
Securities and Exchange Commission
450-5th Street North West
Washington, D.C. 20549
Gentlemen/Ladies:
We are unable to complete our audit of the financial statements of The Metal
Arts Company, Inc. due to the lack of various information required for us to
express an opinion thereon by September 28, 1998. We anticipate obtaining the
required information and issuing our report by October 13, 1998.
Very truly yours,
/s/ DAVIE KAPLAN CHAPMAN & BRAVERMAN, P.C.
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DAVIE KAPLAN CHAPMAN & BRAVERMAN, P.C.
A Professional Corporation
Member - BKR International
