SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549
FORM 12b-25
NOTIFICATION OF LATE FILING
SEC File Number 814-29
CUSIP Number 004853 10 7
(Check One) /X/ Form 10-K / / Form 20-F / / Form 11-K / / Form 10-Q
/ / Form N-SAR
For Period Ended: December 31, 1997
PART I - REGISTRANT INFORMATION
ACORN HOLDING CORP.
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(Full Name of Registrant)
N/A
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(Former Name if Applicable)
100 Park Avenue, 23rd Floor
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(Address of Principal Executive Offices)
New York, New York 10017
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(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
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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 Forms 10-K, 20- F, 11-K, 10-Q,
N-SAR, or the transition report or portion thereof, could not be filed within
the 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
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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 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: March 31, 1998 By Stephen A. Ollendorff
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Stephen A. Ollendorff
Chief Executive Officer
