================================================================================
SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549
FORM 12b-25
NOTIFICATION OF LATE FILING
of
FORM 10-Q
For Period Ended: December 26, 1997
IEH Corporation
(Name of Registrant)
140 58th Street, Suite 8E, Brooklyn, New York 11220
(Address of Principal Executive Office)
0-5278
(Commission File Number)
================================================================================
Nothing in this form shall be construed to imply
that the Commission has verified any information
contained herein.
Page 1 of 3
<PAGE>
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 quarterly report on Form 10-Q 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-Q could not be
filed within the prescribed period.
IEH Corporation (the "Company") is unable to file its Form 10-QSB for
the quarter ended December 26, 1997 without unreasonable expense and
effort due to its inability to finish the required financial statements
with sufficient time for management to review the financial statements
with its independent accountants and to prepare the management
discussion and analysis.
Page 2 of 3
<PAGE>
Part IV - Other Information
(1) Name and telephone number of person to contact in regard to this
notification.
Robert Knoth, Chief Financial Officer (718) 492-9673
------------------------------------------------------------------
(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 such
reports.
Yes [X] 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 [ ] No [X]
IEH Corporation has caused this notification to be signed on its behalf
by the undersigned thereunto duly authorized.
Date: February 6, 1998 By: /s/ Robert Knoth
---------------------------------------
Name: Robert Knoth
Title: Chief Financial Officer
Page 3 of 3