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U.S. SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549
FORM 12B-25
NOTIFICATION OF LATE FILING
(Check One):
[ ] Form 10-K [ ] Form 20-F [ ] Form 11-K [X] Form 10-Q
[ ] Form N-SAR
For Period Ended: September 15, 1995
[ ] 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 Attached Instruction Sheet 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: N/A
_______________________________________________________________________________
_______________________________________________________________________________
PART I--REGISTRANT INFORMATION
_______________________________________________________________________________
Full Name of Registrant: Thorn Apple Valley, Inc.
_______________________________________________________________________________
Former Name if Applicable:
N/A
_______________________________________________________________________________
Address of Principal Executive Office (Number, Street, City, State and Zip
Code)
26999 Central Park Boulevard, Suite 300, Southfield, Michigan 48076
_______________________________________________________________________________
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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 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,
20-F, 11-K, 10-Q, N-SAR, or the transition report or portion thereof
could not be filed within the prescribed period.
(Attach Extra Sheets if Needed)
The Registrant recently completed the acquisition (the
"Acquisition") of certain assets of Foodbrands America, Inc. and its
subsidiaries. In addition, the Registrant recently implemented a new
centralized order processing and billing system called "Project 42".
As a result of the Acquisition, the Registrant has encountered
unexpected difficulties in preparing quarterly financial information.
In addition, the individuals that were responsible for implementing the
Project 42 system are also the individuals responsible for preparing
the Form 10-Q to which this notification relates. Because of their
work on Project 42 and the increased complexity of preparing financial
information as a result of the Acquisition, such individuals were
unable to prepare the Form 10-Q by October 30, 1995. The subject Form
10-Q will be filed on or before November 6, 1995.
_______________________________________________________________________
PART IV--OTHER INFORMATION
_______________________________________________________________________
(1) Name and telephone number of persons to contact in regard
to this notification
Louis Glazier 810 213-1000
_______________________________________________________________________
(Name) (Area Code) (Telephone Number)
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(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 the 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.
_______________________________________________________________________
Thorn Apple Valley, Inc.
_______________________________________________________________________
(Name of Registrant as specified in charter)
has caused this notification to be signed on its behalf by the
undersigned thereunto duly authorized.
Date: October 30, 1995 By: /s/ LOUIS GLAZIER
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Name: Louis Glazier
Title: Vice President-Finance
and Administration
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.
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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 the 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.
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ATTACHMENT
FORM 12B-25 PART IV (3)
As was previously announced in a press release dated October
24, 1995, the Company's net sales for the first quarter ended September
15, 1995 increased 11.7 percent to $263.7 million from $236.1 million
in the prior year first quarter. Operating income before taxes
decreased by $11.9 million to a loss of $7.8 million from income of
$4.1 million in the comparable prior period. Net earnings declined to
a loss of $5.2 million from net earnings of $2.6 million in the
comparable prior period.
