UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549
FORM 12b-25
NOTIFICATION OF LATE FILING
(Check One):
¨ Form 10-K ¨ Form 20-F ¨ Form 11-K x Form 10-Q ¨ Form 10-D ¨ Form N-SAR ¨ Form N-CSR
For Period Ended: February 28, 2009
¨ 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
 | UNITED REFINING COMPANY Full Name of Registrant |
See Table of Additional Subsidiary Guarantor Registrants
15 Bradley Street
Address of Principal Executive Office (Street and Number)
Warren, PA 16365-3299
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 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;
(b) The subject annual report, semi-annual report, transition report on Form 10-K, Form 20-F, Form 11-K, Form N-SAR or Form N-CSR, 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 subject distribution repot on Form 10-D, 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, 20-F, 11-K, 10-Q, N-SAR, N-CSR, or the transition report or portion thereof, could not be filed within the prescribed time period.
We are unable to file our Form 10-Q for the period ended February 28, 2009 within the prescribed period because we have not completed all our accounting and required disclosure, as we are changing our method of accounting for inventories during interim periods from adjusting the inventory LIFO reserve on an annual basis to adjusting the inventory LIFO reserve on a quarterly basis, and adopting this change retrospectively. We believe this change in method of accounting better reflects interim results consistent with annual LIFO. This change in accounting policy has no effect on annual reporting.
PART IV — OTHER INFORMATION
(1) Name and telephone number of person to contact in regard to this notification
James E. Murphy | (814) 723-1500 | |||
(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 answer is no, identify report(s). x Yes ¨ No
(3) Is it anticipated that any significant change in results of operations for 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
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 discussed in Part III above, the Company has elected to retrospectively change its accounting for recording LIFO inventory on a quarterly basis, and is currently quantifying the impact on the quarterly financial statements. This change will have no impact on annual reporting and or cash flows for any quarter or annual period.
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UNITED REFINING COMPANY
(Name of Registrant as Specified in Charter)
has caused this notification to be signed on its behalf by the undersigned hereunto duly authorized.
| Date: April 15, 2009 | UNITED REFINING COMPANY | |||||
(Registrant) | ||||||
/s/ Myron L. Turfitt | ||||||
Myron L. Turfitt President | ||||||
/s/ James E. Murphy | ||||||
James E. Murphy 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
Intentional misstatements or omissions of fact constitute Federal criminal violations. (See 18 U.S.C. 1001)
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KIANTONE PIPELINE CORPORATION
(Name of Registrant as Specified in Charter)
has caused this notification to be signed on its behalf by the undersigned hereunto duly authorized.
| Date: April 15, 2009 | KIANTONE PIPELINE CORPORATION | |||||
(Registrant) | ||||||
/s/ Myron L. Turfitt | ||||||
Myron L. Turfitt President | ||||||
/s/ James E. Murphy | ||||||
James E. Murphy 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
Intentional misstatements or omissions of fact constitute Federal criminal violations. (See 18 U.S.C. 1001)
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KIANTONE PIPELINE COMPANY
(Name of Registrant as Specified in Charter)
has caused this notification to be signed on its behalf by the undersigned hereunto duly authorized.
| Date: April 15, 2009 | KIANTONE PIPELINE COMPANY | |||||
(Registrant) | ||||||
/s/ Myron L. Turfitt | ||||||
Myron L. Turfitt President | ||||||
/s/ James E. Murphy | ||||||
James E. Murphy 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
Intentional misstatements or omissions of fact constitute Federal criminal violations. (See 18 U.S.C. 1001)
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UNITED REFINING COMPANY OF PENNSYLVANIA
(Name of Registrant as Specified in Charter)
has caused this notification to be signed on its behalf by the undersigned hereunto duly authorized.
| Date: April 15, 2009 | UNITED REFINING COMPANY OF PENNSYLVANIA | |||||
(Registrant) | ||||||
/s/ Myron L. Turfitt | ||||||
Myron L. Turfitt President | ||||||
/s/ James E. Murphy | ||||||
James E. Murphy 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
Intentional misstatements or omissions of fact constitute Federal criminal violations. (See 18 U.S.C. 1001)
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UNITED JET CENTER, 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: April 15, 2009 | UNITED JET CENTER, INC. | |||||
(Registrant) | ||||||
/s/ Myron L. Turfitt | ||||||
Myron L. Turfitt President | ||||||
/s/ James E. Murphy | ||||||
James E. Murphy 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
Intentional misstatements or omissions of fact constitute Federal criminal violations. (See 18 U.S.C. 1001)
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KWIK-FILL CORPORATION
(Name of Registrant as Specified in Charter)
has caused this notification to be signed on its behalf by the undersigned hereunto duly authorized.
| Date: April 15, 2009 | KWIK-FILL CORPORATION | |||||
(Registrant) | ||||||
/s/ Myron L. Turfitt | ||||||
Myron L. Turfitt President | ||||||
/s/ James E. Murphy | ||||||
James E. Murphy 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
Intentional misstatements or omissions of fact constitute Federal criminal violations. (See 18 U.S.C. 1001)
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INDEPENDENT GASOLINE AND OIL COMPANY OF ROCHESTER, 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: April 15, 2009 | INDEPENDENT GASOLINE AND OIL COMPANY OF ROCHESTER, INC | |||||
(Registrant) | ||||||
/s/ Myron L. Turfitt | ||||||
Myron L. Turfitt President | ||||||
/s/ James E. Murphy | ||||||
James E. Murphy 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
Intentional misstatements or omissions of fact constitute Federal criminal violations. (See 18 U.S.C. 1001)
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BELL OIL CORP.
(Name of Registrant as Specified in Charter)
has caused this notification to be signed on its behalf by the undersigned hereunto duly authorized.
| Date: April 15, 2009 | BELL OIL CORP. | |||||
(Registrant) | ||||||
/s/ Myron L. Turfitt | ||||||
Myron L. Turfitt President | ||||||
/s/ James E. Murphy | ||||||
James E. Murphy 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
Intentional misstatements or omissions of fact constitute Federal criminal violations. (See 18 U.S.C. 1001)
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PPC, 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: April 15, 2009 | PPC, INC. | |||
| (Registrant) | ||||
| /s/ Myron L. Turfitt | ||||
Myron L. Turfitt President | ||||
| /s/ James E. Murphy | ||||
James E. Murphy 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
Intentional misstatements or omissions of fact constitute Federal criminal violations. (See 18 U.S.C. 1001)
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SUPER TEST PETROLEUM, 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: April 15, 2009 | SUPER TEST PETROLEUM, INC. | |||||
(Registrant) | ||||||
/s/ Myron L. Turfitt | ||||||
Myron L. Turfitt President | ||||||
/s/ James E. Murphy | ||||||
James E. Murphy 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
Intentional misstatements or omissions of fact constitute Federal criminal violations. (See 18 U.S.C. 1001)
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KWIK-FIL, 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: April 15, 2009 | KWIK-FIL, INC. | |
| (Registrant) | ||
/s/ Myron L. Turfitt | ||
| Myron L. Turfitt | ||
| President | ||
/s/ James E. Murphy | ||
| James E. Murphy | ||
| 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
Intentional misstatements or omissions of fact constitute Federal criminal violations. (See 18 U.S.C. 1001)
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VULCAN ASPHALT REFINING CORPORATION
(Name of Registrant as Specified in Charter)
has caused this notification to be signed on its behalf by the undersigned hereunto duly authorized.
Date: April 15, 2009 | VULCAN ASPHALT REFINING CORPORATION | |
| (Registrant) | ||
/s/ Myron L. Turfitt | ||
| Myron L. Turfitt | ||
| President | ||
/s/ James E. Murphy | ||
| James E. Murphy | ||
| 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
Intentional misstatements or omissions of fact constitute Federal criminal violations. (See 18 U.S.C. 1001)
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COUNTRY FAIR, 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: April 15, 2009 | COUNTRY FAIR, INC. | |
| (Registrant) | ||
/s/ Myron L. Turfitt | ||
| Myron L. Turfitt | ||
| President and Chief Operating Officer | ||
/s/ James E. Murphy | ||
| James E. Murphy | ||
| Vice President—Finance | ||
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).
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