SEC File Number
_______________
UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549
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: February 29, 2000
|_| 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 ATTACHED INSTRUCTION SHEET BEFORE PREPARING FORM. PLEASE PRINT OR TYPE
Nothing in the 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:
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PART I - REGISTRANT INFORMATION
LCS, Golf, Inc.
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Full Name of Registrant
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Former Name if Applicable
809 North Dixie Highway, Suite 200
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Address of Principal Executive Office (STREET AND NUMBER)
West Palm Beach, Florida 33401
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City, State and Zip Code
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 appropriate box)
|X| (a) The reasons described in reasonable detail in Part III of this
|X| (b) The subject annual report, semi-annual report, transition report
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
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before the fifth calendar day following the prescribed due date; and
|X| (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 the Form 10-K, 11-K, 10-Q,
N-SAR, or the transition report or portion thereof, could not be filed within
the prescribed time period. (Attached Extra Sheets if Needed)
PART IV - OTHER INFORMATION
(1) Name and telephone number of person to contact in regard to this
notification
Mr. Alex Bruni (561) 835-8484
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(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 reports 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 or |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 result cannot be made.
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LCS GOLF, INC.
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(Name of Registrant as Specified in Charter)
has caused this notification to be signed on its behalf by the undersigned
hereunto duly authorized.
Date: May 31, 2000 By: /s/ Alex Bruni
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Alex Bruni, Chief Operating 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 persons
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 act constitute Federal Criminal
Violations
(See 81 U.S.C. 1001).
GENERAL INSTRUCTION
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
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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 amendment 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 (Section 232.201 or Section 232.202 of this
chapter) or apply for an adjustment in filing date pursuant to Rule 13(b)
of Regulation S-T (Section 232.12(c) of this chapter).
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Part III
The Company has recently dismissed its previous independent auditors,
Cornick, Garber & Sandler, LLP ("Cornick"), and has engaged the firm of Richard
A. Eisner & Company, LLP ("Eisner") to serve as its new independent auditors.
The reason for such dismissal was not due to any disagreement with Cornick.
Rather, it was because the audit partner most familiar with the Company recently
left Cornick and joined Eisner. The Company will be shortly filing the necessary
Current Reports on Form 8-K announcing the foregoing dismissal and engagement.
Eisner has informed the Company that, since it was only recently engaged
to serve as the Company's independent auditors, additional time will be required
to complete the fieldwork on their initial audit. The Company's Annual Report on
Form 10-KSB is being finalized. A copy of Eisner's statement acknowledging the
foregoing is attached to this filing as Exhibit A.
The foregoing reason causing the Company's inability to timely file its
Annual Report on Form 10-K for the fiscal year ended February 29, 2000 could not
be eliminated without unreasonable effort or expense.
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Exhibit A
May 31, 2000
LCS Golf, Inc.
809 North Dixie Highway
Suite 200
West Palm Beach, Florida 33401
Ladies and Gentlemen:
We have read the information contained in Form 12b-25 concerning our
fieldwork on our audit of the financial statements of LCS Golf, Inc. and
Subsidiaries for the year ended February 29, 2000. We agree with the statement
as it pertains to us.
Very truly yours,
Richard A. Eisner & Company, LLP
