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OMB Number: 3235-0058
Expires: June 30, 1994
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UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549
SEC FILE NUMBER
1-11988
CUSIP NUMBER
FORM 12B-25
NOTIFICATION OF LATE FILING
(CHECK ONE): [X] FORM 10-K FORM 20-F FORM 11-K FORM 10-Q FORM N-SAR
FOR PERIOD ENDED: JUNE 30, 1997
[ ] TRANSITION REPORT ON FORM10-K
[ ] TRANSITION REPORT ON FORM 20-F
[ ] TRANSITION REPORT ON FORM 11-K
[ ] TRANSITION REPORT ON FORM 10-Q
[ ] TRANSITIONREPORT ON FORM N-SAR
FOR THE TRANSITION PERIOD ENDED:______________________________
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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.
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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:
PART I - REGISTRANT INFORMATION
GREG MANNING AUCTIONS, INC.
FULL NAME OF REGISTRANT
FORMER NAME IF APPLICABLE
775 PASSAIC AVENUE
ADDRESS OF PRINCIPAL EXECUTIVE OFFICE (STREET AND NUMBER)
WEST CALDWELL, NEW JERSEY 07006
CITY, STATE AND ZIP CODE
PART II -- RULES 12B-25(B) AND (C)
IF THE SUBJECT REPORT COULD NOT BE FILED WITHOUT REASONABLE 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;
[X]
(B) THE SUBJECTANNUAL REPORT, SEMI-ANNUAL REPORT, TRANSITION REPORT ON FORM
10-K, FORM 20-F, 11-K OR FORM N-SAR, OR PORTION THEREOF, WILL BE FILED ON OR
BEFORE THE FIFTEENTH CALENDAR DAY FOLLOWING THE PRESCRIBED DUE DATE; OR THE
SUBJECT QUARTERLY REPORT OF 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 FORMS 10-K, 11-K, 10-Q, N-SAR,
OR THE TRANSITION REPORT OR PORTION THEREOF, COULD NOT BE FILED WITHIN THE
PRESCRIBED TIME PERIOD.
<PAGE>
SEE RIDER III ATTACHED.
(ATTACH EXTRA SHEETS IF NEEDED)
SEC 1344 (6/93
<PAGE>
PART IV -- OTHER INFORMATION
(1) NAME AND TELEPHONE NUMBER OF PERSON TO CONTACT IN REGARD TO THIS
NOTIFICATION
DANIEL M. KAPLAN 973-882-0004
(NAME) (AREA CODE) (TELEPHONE NUMBER)
(2) HAVE ALL OTHER PERIOD 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 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.
GREG MANNING AUCTIONS, 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 9/29/97 BY: DANIEL KAPLAN
VICE PRESIDENT AND 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 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
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INTENTIONAL MISSTATEMENTS OR OMISSIONS OF FACT CONSTITUTE FEDERAL CRIMINAL
VIOLATIONS (SEE 18 U.S.C. 1001).
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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 NOTIFICATIONS 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 PERIOD PRESCRIBED DUE TO DIFFICULTIES
IN ELECTRONIC FILING SHOULD COMPLY WITH EITHER RULE 201 OR RULE 202 OF
REGULATION S-T (SS.232.201 OR SS.232.202 OF THIS CHAPTER) OR APPLY FOR AN
ADJUSTMENT IN FILING DATE PURSUANT TO RULE 13(B) OF REGULATION S-T (SS.232.13(B)
OF THIS CHAPTER).
RIDER III
Registrant's financial statements are not able to be completed on or before the
date on which Registrant's Form 10-KSB for the fiscal year ended June 30, 1997
is required to be filed as a result of recent events, including changes in
financial management. Registrant is currently in the process of completing its
financial statements and its independent accountants have been engaged to
perform the audit for the year ended June 30, 1997. Registrant believes at this
time that its audit for the aforementioned fiscal year will be completed, and
its Form 10-KSB will be filed, within the grace period provided for under Rule
12b-25.
