<PAGE>
UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549
FORM 12B-25
NOTIFICATION OF LATE FILING
Commission File Number: 0-17187
Cusip: 541402
(CHECK ONE):
[ ] Form 10-K and 10-KSB
[ ] Form 11-K
[ ] Form 20-F
[ ] Form 10-Q and Form 10-QSB
[ ] Form N-SAR
For Period Ended:
[X] 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 the Transition Period Ended: September 30, 1998
READ ATTACHED INSTRUCTION SHEET BEFORE PREPARING FORM. PLEASE PRINT OR TYPE.
</PAGE>
<PAGE>
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: Logic Devices Incorporated
Address of Principal Executive Office: 1320 Orleans Drive
City, State and Zip Code: Sunnyvale, CA 94089
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
appropriate box.)
[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, 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; and
[X] (c) The accountant's statement or other exhibit
required by Rule 12b-25(c) has been attached if applicable.
</PAGE>
<PAGE>
PART III
NARRATIVE
State below in reasonable detail the reasons why Form 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. (Attach
extra sheets if needed.)
The Registrant expects to receive its audited financial
statements for the year ended September 30, 1998, on or about
January 1, 1999. Because the Registrant will not have received
its financial statements until such date, the Registrant is
unable to complete its Transition Report on Form 10-K referenced
within the prescribed time period.
PART IV
OTHER INFORMATION
(1) Name and telephone number of person to contact in
regards to this notification
Mary C. deRegt (408) 542-5432
(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.
Logic Devices Incorporated has caused this notification to be
signed on its behalf by the undersigned thereunto duly authorized.
Date: December 22, 1998
By: /s/ Mary C. deRegt
Mary C. deRegt, CFO
</PAGE>
<PAGE>
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 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).
</PAGE>
<PAGE>
EXHIBIT 1
BDO Seidman LLP
BDO Seidman LLP
Certified Public Accountants
December 22, 1998
The Board of Directors Logic Devices Incorporated:
In the performance of our examination of the consolidated balance
sheet of Logic Devices Incorporated as of September 30, 1998 and
the related consolidated statements of income, shareholder's
equity and cash flows for the year then ended, we encountered
certain delays in obtaining information from various third
parties which has prevented us from completing a timely filing of
the Company's Form 10-K. We request an extension in order to
prepare a complete and accurate Form 10-K filing.
/s/ BDO Seidman LLP
BDO Seidman LLP
San Jose, California
December 22, 1998
970 South Second Street, Suite 100, San Jose, California 95113-2602
(408) 278-0220 Fax (408) 278-0230
Member American Institute of Certified Public Accountants
</PAGE>
