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SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, DC 20549
FORM 12b-25
REPUBLIC ENGINEERED STEELS, INC.
COMMISSION FILE NUMBER: 0-25900
NOTIFICATION OF LATE FILING
(Check One): __ Form 10-K __ Form 11-K ___ Form 20-F _X_ Form 10-Q
__ Form N-SAR
For the Period Ended : March 31, 1999
___ 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:_________________________
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: Republic Engineered Steels, Inc.
Former name if applicable: N/A
Address of principal executive office: (Street number): 3770 Embassy Parkway
City, state and zip code: Akron, Ohio 44333
PART II
RULE 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 12n-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
on Form 10-K, 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, 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 has been attached if applicable.
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PART III
NARRATIVE
State below in reasonable detail the reasons why Form 10-K, 11-K, 20-F,
10-Q, N-SAR or the transition report portion thereof could not be filed
within the prescribed time period. (Attach extra sheets if needed.)
Republic Technologies Inc. (the "Company") is in the process of
determining certain fair value purchase accounting adjustments made as
a result of its acquisition by Blackstone Management Associates II
L.L.C and Veritas Capital Management, L.L.C. on September 8, 1998, and
the effects of such adjustments on the financial statements for
subsequent periods. In connection with this effort, the Company could
not without unreasonable effort or expense file its Form 10-Q for the
nine month period ended March 31, 1999 as required by the Commission
pursuant to Section 13 or 15(d) of the Exchange Act.
The Company confirms its intention to file, no later than five
calendar days after the original due date the report on Form 10-Q
that it would be required to file with the Commission.
PART IV
OTHER INFORMATION
(1) Name and telephone number of person to contact in regard to this
notification: Brenda Brown, (330) 670-3000
(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
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(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
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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.
As disclosed in the Company's Form 10-Q for the quarter ended December
31, 1998, the Company's results of operations decreased from the prior
fiscal year, in part due to the effects of the Company's acquisition on
September 8, 1998. Although the statement of operations could not be
completed without unreasonable effort or expense as described in Part
III above, the Company anticipates operating results for the quarter
and year-to-date period ended March 31, 1999 will also be lower
than the corresponding periods in the prior fiscal year.
Republic Engineered Steels, 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: May 17, 1999 By: /s/ Brenda Brown
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Vice President of Finance and Controller
