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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
Cusip Number 210446308
(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, 1999..........................................
[ ] 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................................................
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Nothing in this form shall be construed to imply that the Commission
has verified any information contained herein.
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If the notification relates to a portion of the filing checked above,
identify the Item(s) to which the notification relates: .......................
...............................................................................
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PART I - REGISTRANT INFORMATION
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Full Name of Registrant
CONSULIER ENGINEERING, INC.
Former Name if Applicable
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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)
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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.
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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.
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PART IV - OTHER INFORMATION
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(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.
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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 29, 2000 By /s/ Ralph D. Butler
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RALPH D. BUTLER, CHIEF FINANCIAL
OFFICER, SECRETARY AND TREASURER
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March 29, 2000
Securities and Exchange Commission
450 Fifth Street N.W.
Washington, D.C. 20549
Gentleman:
This letter is written in response to the requirement of Rule 12b-25(c)
under the Securities Exchange Act of 1934 and in satisfaction of item (c) of
Part II of Form 12b-25.
We are the independent auditors of Consulier Engineering, Inc. (the
"Registrant"). The Registrant has stated in Part III of its filing on Form
12b-25 that it is unable to timely file, without unreasonable effort or expense,
its Annual Report on Form 10-K for the year ended December 31, 1999 because our
Firm has not yet completed our audit of the financial statements of the
Registrant for the year ended December 31, 1999 and is therefore unable to
furnish the required opinion on such financial statements.
We hereby advise you that we have read the statements made by the Registrant in
Part III of its filing on Form 12b-25 and agree with the statements made
therein. We are unable to complete our audit of the Registrant's financial
statements and furnish the required opinion for a timely filing because of the
reasons stated therein.
Very truly yours,
BDO Seidman, LLP
