UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549
FORM 12B-25
NOTIFICATION OF LATE FILING
(Check One): Form 10-K [X] Form 20-F [ ] Form 11-K [ ]
Form 10-Q [ ] Form N-SAR
For Period Ended: September 30, 1996
[ ] 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:_________________________
Read Instruction (on back page) 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
MICEL CORP.
Former Name if Applicable
Address of Principal Executive Office (Street and Number)
445 Central Avenue
City, State and Zip Code
Cedarhurst, New York 11559
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)
[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 Form on
10-K, Form 20-F, 11-K or Form N-SAR, or portion thereof, will filed on
or before the fifteenth calendar day following the prescribed due date; or
the subject quarterly report of transition report on Form Q, or portion
thereof will be filed on or before the fifth calendar day following the
prescribed due date; and
(c) The accountant's statements 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 Forms 10-K, 20-F, 11-K,
10-Q, N-SAR, or the transition report or portion thereof, could not be
filed within the prescribed time period.
Information regarding the Registrants overseas subsidiary
was not available.
PART IV - OTHER INFORMATION
(1) Name and telephone number of person to contact in
regard to this notification
David Selengut 212 809-8550
(Name) (Area Code) (Telephone Number)
(2) Have all other periodic reports required under Section 13 of 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 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.
MICEL CORP.
(Name of Registrant as Specified in Charter)
has caused this notification to be signed on its behalf by the undersigned
hereunto duly authorized.
Date December 26, 1996 By S/Benjamin Sporn
Chairman
INSTRUCTION: The form may be signed by an executive officer
of the registrant of by any other duly authorized
representative. The name and title of the person signing
the form shall be typed or 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).
GENERAL INSTRUCTIONS
1.This form is required by Rule 12b-25 (17 CFR 240.12b-25)
of the General Rules and Regulations under the Securities
Exchange Act of 1934.
2.One signed original and four conformed copies of this
form and amendments thereto must be completed and filed
with the Securities and Exchange Commission, Washington,
D.C. 20549, in accordance with Rule 0-3 of the General
Rules and Regulations under the Act. The information
contained in or filed with the form will be made a matter
of public record in the Commission files.
3.A manually signed copy of the form and amendments thereto
shall be filed with each national securities exchange on
which any class of securities of the registrant is
registered.
4.Amendments to the notification must also be filed on form
12b-25 but need not restate information that has been
correctly furnished The form shall be clearly identified
as an amended notification.
5.Electronic Filers. This form shall not be used by
electronic filers unable to timely file a report solely
due to electronic difficulties. Filers unable to submit
a report within the time prescribed due to difficulties
in electronic filing should comply with either Rule 201
or Rule 202 of Regulation S-T or apply for an adjustment
in filing date pursuant to Rule 13(b) of Regulation S-T.
