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SECURITIES AND EXCHANGE COMMISSION
WASHINGTON D.C. 20549
FORM 12b-25
NOTIFICATION OF LATE FILING
SEC File Number 1-9494
(Check One): [ ] Form 10-K [X] Form 11-K [ ] Form 20-F [ ] Form 10-Q
For Period Ended: January 31, 1997
[ ] 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: ____________________________
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
TIFFANY & CO. EMPLOYEE PROFIT SHARING AND RETIREMENT SAVINGS PLAN
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Name of Registrant
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Former Name if Applicable
727 FIFTH AVENUE
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Address of Principal Executive Office (Street and Number)
NEW YORK, NEW YORK 10022
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City, State and Zip Code
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, 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(c) has been attached if applicable.
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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. (Attach extra sheets if needed).
Registrant is unable to file its Report on Form 11-K with respect to the
Tiffany & Co. Employee Profit Sharing and Retirement Savings Plan (the
"Plan") within the prescribed time period because the former Plan trustee,
which was replaced during the subject plan year, failed to provide
registrant, its accountants and the new plan trustee with certain required
information for the filing on a timely basis.
PART IV - OTHER INFORMATION
(1) Name and telephone number of person to contact in regard to this
notification.
James N. Fernandez (212) 605-4015
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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 [X] NO
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TIFFANY & CO. EMPLOYEE PROFIT SHARING AND RETIREMENT SAVINGS PLAN
(Name of Plan)
has caused this notification to be signed on its behalf by the undersigned
hereunto duly authorized.
Tiffany & Co. Employee Profit Sharing and Retirement Savings Plan
s/s Stephen M. Salyk
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Stephen M. Salyk
Member of Plan Administrative Committee
Date: July 31, 1997
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