UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549
FORM 12b-25
NOTIFICATION OF LATE FILING
SEC File Number 811-08469 CUSIP Number 004853206
(Check One):
( ) Form 10-K ( ) Form 20-F ( ) Form 11-K (X) Form 10-Q ( ) Form N-SAR
For Period Ended: March 31, 1999
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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
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:__________________________________
PART I - REGISTRANT INFORMATION
Full Name of Registrant: ACORN HOLDING CORP.
____________________________________________________
Former Name if Applicable: N/A
__________________________________________________
Address of Principal Executive Offices: 1251 Avenue of the Americas, 45th Floor
_________________________________________
City, State and Zip Code: New York, New York 10020-1104
_______________________________________________________
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.
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 212 536-4089
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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 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
----- ------
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.
ACORN HOLDING 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 17, 1999 Stephen A. Ollendorff
_______________________ By_______________________________________
Stephen A. Ollendorff
Chief Executive Officer
