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, 1996
[ ] 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 in the process of finalizing agreements to
refinance Eighty-Four's operations. Registrant anticipates that
these matters will be concluded before the end of March 1997. In
the absence of agreement with Eighty-Four's lenders, a portion of
long-term debt included in Registrant's Consolidated Balance Sheet
would require reclassification as of December 31, 1996, and other
changes would be required in Part I of Registrant's Form 10-K
Annual Report for the year ended December 31, 1996. Because
Registrant anticipates Eighty-Four and its lenders will reach
agreement on the refinancing shortly, 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: March 25, 1997 By: GEORGE M. EVANS
GEORGE M. EVANS
Vice President & Treasurer
