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SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, DC 20549
FORM 12b-25
Commission File Number: 0-28640
CUSIP Number:105031-10-8
NOTIFICATION OF LATE FILING OF FORM 10-Q
For Period Ended: September 30, 1998
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Part 1. Registrant Information
BRAKE HEADQUARTERS U.S.A., INC.
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(Full name of registrant)
33-16 WOODSIDE AVENUE, LONG ISLAND CITY, NEW YORK, 11101
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(Address of Principal executive office)
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 quarterly report on Form 10-Q 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
The Registrant has devoted all of its energy and attention to the
further development of its business and, accordingly, is unable to file its
Form 10-Q for the period ended September 30, 1998
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within the prescribed time period without unreasonable efforts and expense.
Part IV. Other Information
(1) Name and telephone number of person to contact in regard to this
notification:
Marc Ruskin (718) 779-4800
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(Name) (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
(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.
Although final results from operations for the quarter ended September
30, 1998, are not yet available, the Registrant has estimated that during the
third quarter of 1998, it will incur a loss of approximately $145,000 as
compared with a profit of $14,694 for the corresponding period for the last
fiscal year.
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BRAKE HEADQUARTERS U.S.A., 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: November 16, 1998 By: /s/ Marc Ruskin
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Marc Ruskin, Chief Financial Officer
Instruction. The form may be signed by an executive officer
of the registrant or by any other duly authorized representative. The
name and title of the person signing the form shall be typed and
printed beneath the signature. If the statement is signed on behalf of
the registrant by an authorized representative (other than an
executive officer), evidence of the representative's authority to sign
on behalf of the registrant shall be filed with the form.
ATTENTION:
Intentional misstatements or omissions of fact constitute
Federal criminal violations (see 18 U.S.C. 1001).
