JAMES RIVER CORP OF VIRGINIA
NT 11-K, 1995-06-29
PAPER MILLS
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                 SECURITIES AND EXCHANGE COMMISSION
                       Washington, D.C. 20549
                                  
                             FORM 12b-25
                     NOTIFICATION OF LATE FILING
                            (check one):
                                  
[  ] Form 10-K and Form 10-KSB  [x] Form 11-K [  ] Form 10-Q and Form
                       10-QSB  [  ] Form N-SAR
                 For Period Ended: December 31, 1994
       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: Not applicable

Part I---Registration Information

    Full Name of Registrant:  JAMES RIVER CORPORATION of Virginia
    Former Name if Applicable:  Not applicable
    Address of Principal Executive Office (Street and Number):
        120 Tredegar Street, Richmond, Virginia   23219

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;
  [x] (b) The subject annual report on Form 11-K will be filed on or
before the fifteenth calendar day following the prescribed due
date; and
  [x] (c) The accountant's statement and other exhibits required by
Rule 12b-25(c) have been attached as applicable.

Part III---Narrative

State below in reasonable detail the reasons why Form 11-K could not
be filed within the prescribed period.

As described in the attached exhibits, the James River Corporation of
Virginia StockPlus Investment Plan (the "Plan") was amended and
restated as of July 1, 1994, to allow additional investment funds.
In addition, the recordkeeping and Trustee responsibilities for the
Plan were transferred to new organizations at that time.  Because of
unforeseen delays experienced by the Plan's recordkeeper and Trustee
in reconciling and transferring the detail records needed to complete
comprehensive reports which support the financial statements and
related disclosures, audited financial statements could not be
completed prior to the required filing date for the Plan's December
31, 1994 Annual Report on Form 11-K.

Part IV---Other Information
                                  
(1) Name and telephone number of person to contact in regard to this
notification:
                  Amy Beuerle           804            649-4437
                    (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?                              [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
                                  
                                  
                                  
                                  
                 JAMES RIVER CORPORATION of Virginia
            (Name of Registrant as specified in charter)
                                  
   has caused this notification to be signed on its behalf by the
               undersigned thereunto duly authorized.
                                  
    DATE:  June 29, 1995                  BY: /s/ Stephen E. Hare
                                               Stephen E. Hare
                                               Senior Vice President,
                                               Corporate Finance
                                               and Chief Financial Officer
                                  


Exhibit 99(a)

Watson Wyatt
Worldwide

June 28, 1995



James River Corporation of Virginia
120 Tredegar Street
Richmond, Virginia  23219


Dear Ladies and Gentlemen:

We are furnishing the following statement to James River
Corporation of Virginia ("James River") to describe the
reasons we are unable to provide James River with certain
information relating to the James River Corporation of
Virginia StockPlus Investment Plan (the "Plan").  We are
unable to provide the necessary information to complete the
financial statements for the Plan on a date prior to the
required filing date at the Securities and Exchange
Commission for the Plan's December 31, 1994 Annual Report on
Form 11-K for the following reasons:

     The Plan was amended and restated as of July 1, 1994,
     to allow additional investment funds and at that time,
     the recordkeeping responsibility was transferred to our
     firm.  We have experienced unforeseen delays in
     providing the additionally requested detail records
     needed to complete comprehensive reports which support
     the financial statements and related disclosures.



Signed on behalf of Wyatt Preferred Choice, LLC


/s/  Christopher M. Dock
Christopher M. Dock
Consultant









Exhibit 99(b)



June 28, 1995



To:   James River Corporation of Virginia
      120 Tredegar Street
      Richmond, Virginia  23219


Ladies and Gentlemen:

We are furnishing the following statement to James River
Corporation of Virginia ("James River") to describe the
reasons we are unable to provide James River with certain
information relating to the James River Corporation of
Virginia StockPlus Investment Plan (the "Plan").  We are
unable to provide the necessary information to complete the
financial statements for the Plan on a date prior to the
required filing date at the Securities and Exchange
Commission for the Plan's December 31, 1994 Annual Report on
Form 11-K for the following reasons:

     The Plan was amended and restated as of July 1, 1994,
     to allow additional investment funds and at that time,
     the responsibility as Trustee for the Plan was
     transferred to our organization.  We have experienced
     unforeseen delays in reconciling and transferring the
     detail records needed to complete comprehensive reports
     which support the financial statements and related
     disclosures.



Signed on behalf of The Bank of New York


/s/  Michael T. Shayne
       (signature)
Name: Michael T. Shayne
Title: Vice President










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