SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, DC 20549
FORM 12b-25
Commission File Number 1-10281
NOTIFICATION OF LATE FILING
(Check One):
[ X ] Form 10-K [ ] Form 11-K [ ] Form 20-F [ ] Form 10-Q
[ ] Form N-SAR
For Period Ended: June 30, 1994
[ ] 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:
Part I. Registrant Information
Full name of registrant: Smith Corona Corporation
Former name if applicable:
Address of principal executive office: 65 Locust Avenue
City, State and Zip Code: New Canaan, CT 06840
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.)
[ X ] (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 Form 10-Q, or portion thereof will
be filed on or before the fifth calendar 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 Form 10-K, 11-K, 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 necessary.)
The Registrant is in the process of responding to a comment letter from
the Division of Corporation Finance of the Securities and Exchange
Commission relating to the Registrant's Form 10-K for fiscal year 1993
which may impact the Registrant's Form 10-K for fiscal
year 1994. Until the response process is complete, the Registrant is
unable to file its 1994 Form 10-K.
Part IV. Other Information
(1) Name and telephone number of person to contact in regard to
this notification:
John A. Piontkowski Phone: 203/972-1471
(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? [ X ] Yes [ ] 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.
As of the date of this filing, the Registrant anticipates the 1994
fiscal year results of operations to reflect net income of approximately
$5 million as compared with a net loss of approximately $9 million in
fiscal 1993. The change in operating results is primarily attributable
to a restructuring charge recorded in fiscal 1993.
Smith Corona Corporation
(Name of registrant as specified in charter)
Has caused this notification to be signed on its behalf by the undersigned
thereunto duly authorized.
Date: September 29, 1994 By: /s/ John A. Piontkowski
John A. Piontkowski
Vice President & Controller
Principal Accounting Officer
