UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549
FORM 8-K
CURRENT REPORT
Pursuant to Section 13 or 15(d) of the Securities Exchange Act of 1934
Date of Report (Date of earliest event reported): March 28, 2005
Tuesday Morning Corporation
(Exact name of registrant as specified in its charter)
Delaware | | 0-19658 | | 75-2398532 |
(State or other jurisdiction of incorporation) | | (Commission File Number) | | (IRS Employer Identification No.) |
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6250 LBJ Freeway Dallas, Texas | | 75240 |
(Address of principal executive offices) | | (Zip Code) |
Registrant’s telephone number, including area code: (972) 387-3562
Not applicable
(Former name or former address, if changed since last report)
Check the appropriate box below if the Form 8-K filing is intended to simultaneously satisfy the filing obligation of the registrant under any of the following provisions:
o Written communications pursuant to Rule 425 under the Securities Act (17 CFR 230.425)
o Soliciting material pursuant to Rule 14a-12 under the Exchange Act (17 CFR 240.14a-12)
o Pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange Act (17 CFR 240.14d-2(b))
o Pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange Act (17 CFR 240.13e-4(c))
Item 8.01. Other Events.
Tuesday Morning Corporation is reviewing its accounting practices with respect to the leases for its more than 662 store locations. Many restaurant and retail companies have recently announced that they are revising their accounting practices for leases as a result of a recent clarification of generally accepted accounting principles published by the Securities and Exchange Commission. Results of the Company’s review will require a non-cash charge to correct the Company’s accounting policies and the financial statements for the current period and/or prior years.
The Company intends to complete its lease accounting analysis prior to filing its first-quarter report, ending March 31, 2005, on Form 10-Q
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SIGNATURE
Pursuant to the requirements of the Securities Exchange Act of 1934, the registrant has duly caused this report to be signed on its behalf by the undersigned hereunto duly authorized.
| TUESDAY MORNING CORPORATION |
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Date: March 28, 2005 | By: | /s/ | LOREN K. JENSEN |
| | | Loren K. Jensen |
| | | Executive Vice President and Chief |
| | | Financial Officer |
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