GRILL CONCEPTS INC
NT 10-K, 2000-03-27
EATING PLACES
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                     U.S. SECURITIES AND EXCHANGE COMMISSION
                             Washington, D.C. 20549

                                   FORM 12b-25

                           NOTIFICATION OF LATE FILING

                         Commission File Number 0-23226

(Check One):
[X] Form 10-K and Form 10-KSB    [  ] Form 11-K
[   ] Form 20-F   [    ] Form 10-Q and Form 10-QSB   [  ] Form N-SAR

         For Period Ended:       December 26, 1999
                                 -----------------

[  ] Transition Report on Form 10-K and Form 10-KSB
[  ] Transition Report on Form 20-F
[  ] Transition Report on Form 11-K
[  ] Transition Report on Form 10-Q and Form 10-QSB
[  ] Transition Report on Form N-SAR

     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           Grill Concepts, Inc.
                                 -----------------------------------------------
Former Name if Applicable
                                 -----------------------------------------------

Address of Principal Executive
Offices (Street and Number)       11661 San Vicente Blvd., Suite 404
                                 -----------------------------------------------

City, State and Zip Code          Los Angeles, California 90049
                                 -----------------------------------------------

- --------------------------------------------------------------------------------
                                     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, 10-KSB, 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 on Form
          10-Q, 10-QSB, 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.

<PAGE>
- --------------------------------------------------------------------------------
                                    PART III
                                    NARRATIVE
- --------------------------------------------------------------------------------

     State below in reasonable detail the reasons why Forms 10-K, 10-KSB,  11-K.
20-F, 10-Q, 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  registrant  experienced  turnover in its accounting and financial
          reporting  personnel  during the year ended  December 26,  1999.  As a
          result of delays  associated  with the  transition  of the  accounting
          staff and the unavailability of former staff personnel, the registrant
          is unable,  without  unreasonable  expense and effort, to complete its
          Form 10-K for the year ended  December 26, 1999 by the  prescribed due
          date.

- --------------------------------------------------------------------------------
                                     PART IV
                                OTHER INFORMATION
- --------------------------------------------------------------------------------

(1)  Name  and  telephone  number  of  person  to  contact  in  regard  to  this
     notification

          Meggan Debevec                  310                      820-5559
         ----------------             -----------             ------------------
              (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
     -----------------------------


(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.

- --------------------------------------------------------------------------------
                              GRILL CONCEPTS, INC.
                    ---------------------------------------
                  (Name of Registrant as specified in charter)

     Has caused this  notification to be signed on its behalf by the undersigned
hereunto duly authorized.

Date    March 24, 2000                By   /s/ Robert Spivak
                                         ---------------------------------------
                                         Robert Spivak, Chief Executive 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 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 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 the  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.



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