UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549
FORM 12b-25
SEC FILE NUMBER 1-10228
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: February 28, 1999
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[_] 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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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.
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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:
Not applicable
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PART I--REGISTRANT INFORMATION
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Full Name of Registrant
Cabletron Systems, Inc.
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Former Name if Applicable
Not applicable
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Address of Principal Executive Office (Street and Number)
35 Industrial Way
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City, State and Zip Code
Rochester, New Hampshire 03867
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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;
|(b) The subject annual report, semi-annual report, transition report
| on Form 10-K, Form 20-F, 11-K, or Form N-SAR, or portion thereof,
[X]| will be filed on or before the fifteenth 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.
PART III--NARRATIVE
State below in reasonable detail the reasons why the Form 10-K and Form 10-KSB,
20-F, 11-K, 10-Q and Form 10-QSB, N-SAR, or the transition report or portion
thereof, could not be filed within the prescribed time period. (ATTACH EXTRA
SHEETS IF NEEDED )
The Company has agreed to make certain revisions to the consolidated financial
statements contained in its Form 10-K as a result of comments by the SEC. The
timing of the resolution with the SEC has caused the Company to be unable to
timely file its Annual Report on Form 10-K without unreasonable effort and
expense. The Company anticipates fiing its Annual Report by tomorrow morning,
June 2, 1999.
PART IV--OTHER INFORMATION
(1) Name and telephone number of person to contact in regard to this
notification
David J. Kirkpatrick 603 332-9400
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(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
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(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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Cabletron Systems, 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
hereunto duly authorized.
Date June 1, 1999 By /s/ David J. Kirkpatrick
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David J. Kirkpatrick
Corporate Executive Vice President
of Finance and Chief Financial Officer
