CONSULIER ENGINEERING INC
NT 10-K, 1999-03-31
MOTOR VEHICLE SUPPLIES & NEW PARTS
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                    U.S. SECURITIES AND EXCHANGE COMMISSION

                             WASHINGTON, D.C. 20549

                                  FORM 12B-25

NOTIFICATION OF LATE FILING

                                                     S.E.C. File Number 0-17756
(Check One)                                             Cusip Number  210446308

[ 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, 1998..........................................

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

For the Transition Period Ended................................................

- -------------------------------------------------------------------------------

         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
         CONSULIER ENGINEERING, INC

         Former Name if Applicable
         ......................................................................

         Address of Principal Executive Office
         169 TEQUESTA DRIVE #31E
         TEQUESTA, FL  33469

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PART II - RULES 12b-25 (b) AND (c)

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 [X] 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)

                                       1
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         (a) The reasons described in reasonable detail in Part III of this
form could not be eliminated without unreasonable effort or expense;

         (b) The subject annual report on Form 10-KSB will be filed on or
before the fifteenth 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.

- -------------------------------------------------------------------------------

PART III - NARRATIVE

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State below in reasonable detail the reasons why Form 10-KSB or portion thereof
could not be filed within the prescribed time period:

The registrant's independent auditors, BDO Seidman, LLP, require additional
time to complete their audit 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) 842-2492

         (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.

 ...............................................................................

                          CONSULIER ENGINEERING, INC.
                  (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 30, 1999             By   /s/  Ralph D. Butler
                                     --------------------------------------
                                     RALPH D. BUTLER, CHIEF FINANCIAL OFFICER,
                                     SECRETARY AND TREASURER


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March 30, 1999

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.



BDO Seidman, LLP


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