U. S. SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549
FORM 12b-25
Notification of Late Filing
SEC File Number _________
Cusip Number 229725106
Form 10-QSB
For Period Ended January 10, 1999
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
noted above, identify the Item to which the notification
relates:
Part I - Financial Information and Exhibit 27.
PART I -- REGISTRANT INFORMATION
Full Name of Registrant:
Cucos Inc.
Address of Principal Executive Office:
110 Veterans Blvd., Suite 222, Metairie, LA 70005
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)
(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.
(c) The accountant's statement or other exhibit
required by Rule 12b-25(c) has been attached if applicable.
Not applicable.
PART III -- NARRATIVE
It is anticipated that the Registrant may need to incur
an impairment loss under FASB 121 due to the continuing
under-performance of certain restaurants. Additional items
are required to complete the complex calculation required
under the accounting standard and to obtain the necessary
approvals for such a write-off.
PART IV -- OTHER INFORMATION
(1) Name and telephone number of person to contact in
regard to this notification:
Vincent J. Liuzza, Jr. , 504-836-3135
(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?
Yes.
(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. The loss before extraordinary expenses for
the Quarter ended January 10, 1999, will be $441,000
compared to $229,000 for the Comparable Quarter of last
year. In addition, the Registrant is considering additional
write-downs in excess of $1,000,000 due to the impairment of
certain restaurant assets.
Cucos Inc. has caused this notification to be signed on
its behalf by the undersigned thereunto duly authorized.
Date: February 24, 1999 By:/s/
Vincent J. Liuzza, Jr.
Chief Executive Officer
