STARTER CORP
NT 11-K, 1998-07-01
APPAREL & OTHER FINISHD PRODS OF FABRICS & SIMILAR MATL
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                       SECURITIES AND EXCHANGE COMMISSION
                             WASHINGTON, D.C. 20549

                                   FORM 12b-25

                                                  Commission File Number 1-11812

                           NOTIFICATION OF LATE FILING

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

                                             For Period Ended: December 31, 1997

|_| 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: N/A
                                              ---------------------------------
- -------------------------------------------------------------------------------

                                     PART I
                             REGISTRANT INFORMATION

Full name of registrant     Starter Corporation
                       --------------------------------------------------------
Former name if applicable   N/A
                         ------------------------------------------------------
Address of Principal Executive Office (Street and number)
   370 James Street
- -------------------------------------------------------------------------------
City, State and Zip Code    New Haven, Connecticut  06513
                        -------------------------------------------------------

                                     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, Form 20-F, Form 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, 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 Form 10-K and Form 10-KSB, Form
20-F, Form 11-K, Form 10-Q and Form 10-QSB, Form N-SAR or the transition report
portion thereof could not be filed within the prescribed time period. (Attach
extra sheets if needed.)

The Registrant is unable, without unreasonable effort and expense, to complete 
its Annual Report on Form 11-K with respect to the Starter Corporation 401(K) 
Plan within the prescribed time period as a result of a change in the 401(K) 
Plan's record keeper and loss of Registrant's personnel


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familiar with the 401(K) Plan.


                                     PART IV
                                OTHER INFORMATION

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

      Sean T. Smith                   (203)                 781-4000
- --------------------------------------------------------------------------------
         (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 reason why a reasonable 
estimate of the results cannot be made.

                               Starter 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:          July 1, 1998         By: /s/ Sean T. Smith
     -----------------------------     -----------------------------------------
                                    Name:  Sean T. Smith
                                    Title: Controller & Chief Accounting Officer



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         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 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 or apply for an adjustment in filing date pursuant to Rule 13(b)
of Regulation S-T.





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