SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549
FORM 12b-25
NOTIFICATION OF LATE FILING
SEC File Number 811-08469
CUSIP Number 004853 10 7
(Check One) / / Form 10-K / / Form 20-F / / Form 11-K
/X/ Form 10-Q / / Form N-SAR
For Period Ended: September 30, 1997
PART I - REGISTRANT INFORMATION
ACORN HOLDING CORP.
(Full Name of Registrant)
N/A
(Former Name if Applicable)
100 Park Avenue, 23rd Floor
(Address of Principal Executive Offices)
New York, New York 10017
(City, State and Zip Code)
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;
/x/ (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 of transition
report on Form 10-Q, or portion thereof 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.
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PART III - NARRATIVE
State below in reasonable detail the reasons why Forms 10-K, 20-
F, 11-K, 10-Q, N-SAR, or the transition report or portion
thereof, could not be filed within the time prescribed time
period.
All of the information to be included therein was not
available for a timely electronic transmission.
PART IV - OTHER INFORMATION
(1) Name and telephone number of person to contact in regard to
this notification
Stephen A. Ollendorff (212) 685-5654
(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
not, identify report(s).
Yes x No
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(3) Is it anticipated that any significant change in results of
operations from the corresponding period for the last fiscal
year will be reflected in the earnings statements to be
included in the subject report or portion thereof?
Yes No X
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ACORN HOLDING CORP. has caused this notification to be
signed on its behalf by the undersigned hereunto duly authorized.
Date: November 14, 1997 By Stephen A. Ollendorff
---------------------------------
Stephen A. Ollendorff
Chief Executive Officer
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