MIRAGE RESORTS INC
NT 10-K, 1994-03-31
MISCELLANEOUS AMUSEMENT & RECREATION
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                                                                      NT-10-K

                        U.S. SECURITIES AND EXCHANGE COMMISSION
                               WASHINGTON D.C. 20549

                                    FORM 12b-25

                             NOTIFICATION OF LATE FILING

                                     (CHECK ONE):

          /x/ Form 10-K or Form 10-KSB  / / Form 20-F  / / Form 11-K
          / / Form 10-Q or Form 10-QSB  / / Form N-SAR

For Period Ended: December 31, 1993

/ / Transition Report on Form 10-K or Form 10-KSB
/ / Transition Report on Form 20-F
/ / Transition Report on Form 11-K
/ / Transition Report on Form 10-Q or Form 10-QSB
/ / Transition Report on Form N-SAR
For the Transition Period Ended ____________________________________________

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  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.

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  If the notification relates to a portion of the filing checked above, identify
the Item(s) to which the notification relates:

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; Item 14(a)(2), Financial Statement Schedules

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PART 1-REGISTRANT INFORMATION

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Full Name of Registrant:  Mirage Resorts, Incorporated
Former Name if Applicable

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Address of Principal Executive Office (STREET AND NUMBER)

3400 Las Vegas Boulevard South

Las Vegas, Nevada 89109

   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
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, semi-annual report, transition report on
Form 10-K or Form 10-KSB, 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
Form 10-QSB, or portion thereof will be filed on or before the fifth calendar
day following the prescribed due date; and


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[X] (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 Form 10-K or Form 10-KSB,
20-F, 11-K, 10-Q or Form 10-QSB, N-SAR, or the transition report or portion
thereof could not be filed within the prescribed period.

The Registrant's independent accountants, Coopers & Lybrand, have advised the
Registrant that they are unable to issue their report on the Registrant's 1993
consolidated financial statements pending their receipt of additional
information from the Registrant supporting the Registrant's amortization period
for certain intangible assets.  Coopers & Lybrand did not request such
information from the Registrant until late March 1994, and the Registrant is
unable to furnish such information to Coopers & Lybrand by March 31, 1994, the
date the Registrant's Annual Report on Form 10-K for the fiscal year ended
December 31, 1993 is due to be filed, without unreasonable effort and expense.


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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

          Daniel R. Lee                 (702) 791-7111
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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 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?

                                                                 [] 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.

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Mirage Resorts, Incorporated has caused this notification to be signed on its
behalf by the undersigned thereunto duly authorized.

Date  March 31, 1994               By Daniel R. Lee
     ----------------------------    -------------------------------------------
                                      Daniel R. Lee
                                      Chief Financial Officer and Treasurer

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.

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                                    ATTENTION

     Intentional misstatements or omissions of fact constitute Federal Criminal
Violations (See 18 U.S.C. 1001).
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Securities and Exchange Commission
450 Fifth Street, N. W.
Washington, D.C.  20549




Pursuant to Rule 12b-25(c), Coopers & Lybrand is in the process of gathering
and evaluating evidential matter required to complete the audit of the
consolidated financial statements of Mirage Resorts, Incorporated and
subsidiaries for the year ended December 31, 1993.

Accordingly, the report of independent accountants covering the audit of the
consolidated financial statements has not been furnished.



Coopers & Lybrand
March 30, 1994



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