SEC FILE NUMBER
1-7090
CUSIP NUMBER
717137103
UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549
FORM 12b-25
NOTIFICATION OF LATE FILING
(Check One):[X]Form 10-K [ ]Form 20-F [ ]Form 10-Q [ ]Form N-SAR
For Period Ended: January 31, 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:
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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:
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PART I - REGISTRANT INFORMATION
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Full Name of Registrant
Pharmhouse Corp.
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Former Name if Applicable
S.E. Nichols Inc.
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Address of Principal Executive Office (Street and Number)
860 Broadway
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City, State and Zip Code
New York, N.Y. 10003
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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;
[X] (b) The subject annual report, semi-annual report,
transition report on Form 10-K, Form 20-F, 11-K, 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 of transition report on Form 10-Q,or
portion thereof will be file 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.
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PART III - NARRATIVE
State below in reasonable detail the reasons why the Form 10-
K, 11-K, 10-Q, N-SAR, or the transition report or portion
thereof, could not be filed within the prescribed time
period.
The Registrant is unable to file its Annual Report on Form
10-K for the fiscal year ended January 31, 1998 without
unreasonable effort or expense because certain financial
information and data remains to be completed or verified for
purposes of concluding the Registrant's audit for the fiscal
year ended January 31, 1998.
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PART IV - OTHER INFORMATION
(1) Name and telephone number of person to contact in regard
to this notification
Richard A. Davis, CFO (212) 477-9400 x. 635
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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 answer is no, identify reports(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.
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The results of operations for the Registrant's fiscal
year ended February 1, 1997 included an extraordinary gain,
whereas it is anticipated that the results of operations for
the Registrant's fiscal year ended January 31, 1998 will
reflect a loss. The amount of such loss is subject to final
determination.
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Pharmhouse Corp.
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(Name of Registrant as Specified in Charter)
has caused this notification to be signed on its behalf by
the undersigned hereunto duly authorized.
Date May 1, 1998 By /s/ Richard A. Davis
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Chief Financial Officer
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).
