ACCLAIM ENTERTAINMENT INC
NT 10-K, 1995-11-30
PREPACKAGED SOFTWARE
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                      SECURITIES AND EXCHANGE COMMISSION
                            WASHINGTON, D.C. 20549

                                  FORM 12b-25

                                                  Commission File Number 0-16986
                                                                 
                          NOTIFICATION OF LATE FILING

           (Check One):  /x/ Form 10-K  / / Form 11-K  / / Form 20-F
                         / / Form 10-Q  / / Form N-SAR

For Period Ended: August 31, 1995

  / / Transition Report on Form 10-K     / / Transition Report on Form 10-Q
  / / Transition Report on Form 20-F     / / Transition Report on Form N-SAR
  / / Transition Report on Form 11-K

For the 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 the notification relates: _______________________

                        Part I.  Registrant Information

Full Name of Registrant   ACCLAIM ENTERTAINMENT, INC.

Former Name if Applicable   N/A

One Acclaim Plaza
Address of principal executive office (Street and number)

Glen Cove, New York 11542
City, State and Zip Code

                       Part II.  Rule 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, 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.

                             Part III.  Narrative

     State below in reasonable detail the reasons why Form 10-K, 11-K, 20-F,
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.)

     Explanation:  The Company's independent auditors have not yet
received certain third party confirmations and documentation necessary to
complete their audit of the Company's financial statements for the year 
ended August 31, 1995.

                          Part IV.  Other Information

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

     Anthony R. Williams                       (516)          656-5000
           (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 reports 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.

                          ACCLAIM ENTERTAINMENT, INC.
                 (Name of registrant as specified in charter)

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

Date: November 29, 1995        By  Anthony R. Williams, Executive Vice 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 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).

                             GENERAL INSTRUCTIONS

     1. This form is required by Rule 12b-25 of the General Rules and
Regulations under the Securities Exchange Act of 1934.

     2. One signed original and four conformed copies of this form and
amendments thereto must be completed and filed with the Securities and Exchange
Commission, Washington, D.C. 20549, in accordance with Rule 0-3 of the General
Rules and Regulations under the Act. The information contained in or filed with
the form will be made a matter of public record in the Commission files.

     3. A manually signed copy of the form and amendments thereto shall be
filed with each national securities exchange on which any class of securities of
the registrant is registered.

     4. Amendments to the notifications must also be filed on Form 12b-25 but
need not restate information that has been correctly furnished. The form shall
be clearly identified as an amended notification.

     5. Electronic Filers. This form shall not be used by electronic filers
unable to timely file a report solely due to electronic difficulties. Filers
unable to submit a report within the time period prescribed due to difficulties
in electronic filing should comply with either Rule 201 or Rule 202 of
Regulation S-T or apply for an adjustment in filing date pursuant to Rule 13(b)
of Regulation S-T.

                      [LETTERHEAD OF GRANT THORNTON LLP]

                                 516 249-6001

November 30, 1995

Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, D.C. 20549

RE:  Acclaim Entertainment, Inc.
     ---------------------------

Gentlemen:

In connection with Form 12-B-25 issued by Acclaim Entertainment, Inc., please be
advised that we are unable to complete our examination of the Company's August
31, 1995 financial statements by November 29, 1995 principally because we have
not yet obtained certain required confirmation letters and other documentation.

                                  Very truly yours,

                                  /s/ Grant Thronton LLP

                                  GRANT THORNTON LLP

JJDesmond
Partner



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