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U.S. SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549
Amendment No. 1
FORM 12b-25
Commission file number 0-17756
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NOTIFICATION OF LATE FILING
(Check One): [x] Form 10-KSB [ ] Form 11-K [ ] Form 20-F [ ] Form 10-QSB
[ ] Form N-SAR
FOR THE FISCAL YEAR ENDED DECEMBER 31, 1996
[ ] Transition Report on Form 10-KSB [ ] Transition Report on Form 10-QSB
[ ] Transition Report on Form 20-F [ ] Transition Report on Form N-SAR
[ ] Transition Report on Form 11-K
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
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PART I. REGISTRANT INFORMATION
Full name of registrant Consulier Engineering, Inc.
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Former name if applicable N/A
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Address of principal executive office (Street and number)
169 Tequesta Drive, Suite 31E
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City, State and Zip Code Tequesta, FL 33469
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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.)
[ ] (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-KSB, 20F, 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-QSB, 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-KSB, 11K,
20-F, 10-Q, N-SAR or the transition report portion thereof could not be filed
within the prescribed time period. (Attach extra sheets if needed.)
Due to problems associated with the software conversion of the principal
subsidiary, Southeast Automotive Acquisition Corporation's accounting
systems, the Annual Report on Form 10-KSB was not delivered to the
Company's public accountants in time for them to complete their quality
review procedures in order to release their audit opinion.
PART IV. OTHER INFORMATION
(1) Name and telephone number of person to contact in regard to this
notification
Ralph D. Butler (561) 745-9149
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(Name) (Area Code) (Telephone number)
(2) Have 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
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(3) It is 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 or portion thereof?
[ ] Yes [x] No
If so: attach an explanation of the anticipated change, both narrative and
quantitatively, and, if appropriate, state the reasons why a reasonable
estimate of the results cannot be made.
Consulier Engineering, Inc.
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(Name of registrant as specified in charter)
has caused this notification to be signed on its behalf by the undersigned
thereunto duly authorized.
Date March 26, 1997 By /s/ Ralph D. Butler
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Ralph D. Butler
Chief Financial Officer, Secretary and Treasurer
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IBDO BDO Seidman, LLP Centurion Plaza
Accountants and Consultants 1601 Forum Place, Suite 904
West Palm Beach, Florida 33401-2122
Telephone: (561) 688-1000
Fax: (561) 688-1848
March 31, 1997
U.S. Securities and Exchange Commission
Washington, D.C. 20549
Re: Consulier Engineering Inc.
File No. 0-17756
Gentlemen:
We are in agreement with the statement made by the above referenced company as
shown in Part III of Form 12b-25, Amendment No. 1.
/s/ BDO Seidman, LLP
BDO Seidman, LLP
