SONUS COMMUNICATION HOLDINGS INC
NT 10-Q, 2000-11-14
BLANK CHECKS
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                                  UNITED STATES
                       SECURITIES AND EXCHANGE COMMISSION
                             WASHINGTON, D.C. 20549
                                   FORM 12B-25
                           NOTIFICATION OF LATE FILING
                                   (CHECK ONE)
                 / / FORM 10-K AND FORM 10-KSB / / FORM 11-K / /
                  FORM 20-F / X / FORM 10-Q AND FORM 10Q-SB / /
                                   FORM N-SAR
                      FOR PERIOD ENDED: SEPTEMBER 30, 2000
               / / TRANSITION REPORT ON FORM 10-K AND FORM 10-KSB
                       / / TRANSITION REPORT ON FORM 20-F
                       / / TRANSITION REPORT ON FORM 11-K
               / / TRANSITION REPORT ON FORM 10-Q AND FORM 10-QSB
                       / / TRANSITION REPORT ON FORM N-SAR
                          FOR TRANSITION PERIOD ENDED :
                        --------------------------------
  READ ATTACHED INSTRUCTION SHEET BEFORE PREPARING FORM. PLEASE PRINT OR TYPE.
    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 NOTIFICATION RELATES:
                                     PART I
                             REGISTRANT INFORMATION
           FULL NAME OF REGISTRANT: SONUS COMMUNICATION HOLDINGS, INC.
                                  FORMER NAME:
                                  FORMER NAME:
                                  FORMER NAME:
           ADDRESS OF PRINCIPAL EXECUTIVE OFFICE (STREET AND NUMBER):
                            55 JOHN STREET, 2ND FLOOR
                  CITY, STATE AND ZIP CODE: NEW YORK, NY 10038



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, 10-KSB, 20-F, 11-K or Form N-SAR, or portion thereof will be filed on
or before the 15th calendar day following the prescribed due date; or the
subject quarterly report or transition report on Form 10-Q, 10-QSB, or portion
thereof will be filed on or before the 5th calendar day following the prescribed
due date; and

/ / (c) The accountants statement or other exhibit required by Rule 12b-25(c)
has been attached if applicable.

PART III NARRATIVE


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State below in reasonable detail the reasons why Form 10-K and 10-KSB, 20-F,
11-K, 10-Q and 10-QSB, N-SAR, or the transition report or portion thereof could
not be filed within the prescribed period.

Due to a change in the registrant's certifying accountants as previously
reported on Form 8-K, and the additional time required to ensure the accuracy
and completeness of the process following the transition from the registrant's
prior certifying accountants, the preparation and review of the registrant's
third quarter financial information has been delayed despite the registrant's
efforts.

The Company is therefore unable to timely file its quarterly report on Form
10-QSB without unreasonable effort and expense and seeks relief under Rule
12b-25(b) of the Securities Exchange Act of 1934. The Company intends to file
its Form 10-QSB on or before November 20, 2000.


PART IV OTHER INFORMATION

(1) Name and telephone person to contact in regard to this notification:

John K. Friedman              (212)                285-4300
------------------------   -----------        ------------------
(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 the answer is no,
identify report(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:
/ / Yes / X / 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.

Sonus Communication Holdings, Inc.
-------------------------------------------
(Name of Registrant as Specified in Charter)

has caused this notification to be signed on its behalf by the undersigned
thereunto duly authorized.

Date: November 13, 2000

By: /s/ John K. Friedman
------------------------
Name: John K. Friedman
Title: President




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


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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).


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