ROCHESTER & PITTSBURGH COAL CO
NT 10-K, 1996-04-01
BITUMINOUS COAL & LIGNITE MINING
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            U. S. SECURITIES AND EXCHANGE COMMISSION
                     WASHINGTON, D.C.  20549
                           FORM 12b-25

                                   Commission File Number 0-7181

                   NOTIFICATION OF LATE FILING
(Check One):  
[X] Form 10-K and Form 10-KSB  [ ] Form 20-F  [ ] Form 11-K
[ ] Form 10-Q and Form 10-QSB  [ ] Form N-SAR
For Period Ended:  December 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:  N/A

                 PART I - REGISTRANT INFORMATION

Full name of Registrant:  Rochester & Pittsburgh Coal Company

Former name if applicable:  N/A

Address of principal executive office (Street and number):
                           655 Church Street
City, State and Zip Code:  Indiana, Pennsylvania  15701

                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, 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, 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.


<PAGE> 2
                      PART III - NARRATIVE

     Registrant and its subsidiary, Eighty-Four Mining Company
("Eighty-Four"), are conducting negotiations with Eighty-Four's
lenders relating to amendments to certain provisions of Eighty-
Four's loan agreements.  Registrant anticipates that these
negotiations will be concluded during early April 1996. In the 
absence of agreement with Eighty-Four's lenders on these
amendments, a portion of long-term debt included in Registrant's
Consolidated Balance Sheet would require reclassification as of
December 31, 1995, and other changes would be required in Part I of
Registrant's Form 10-K Annual Report for the year ended December
31, 1995.  Because Registrant anticipates Eighty-Four and its lenders
will reach agreement on the amendments, Registrant believes it is 
appropriate to delay the filing of such Form 10-K Annual Report so 
as to avoid the filing of such Form 10-K Annual Report and an amendment 
thereto within several days thereafter and the resultant potential for
confusion and uncertainty for the holders of Registrant's Common Stock. 

                   PART IV - OTHER INFORMATION

     (1) Name and telephone number of person to contact in regard
to this notification:
     William M. Darr             (412)            349-5800        
        (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.

              Rochester & Pittsburgh Coal Company 

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

                            ROCHESTER & PITTSBURGH COAL COMPANY



Date:  April 1, 1996       By:  GEORGE M. EVANS                 
                                GEORGE M. EVANS
                                Vice President & Treasurer



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