UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549
FORM 12b-25
NOTIFICATION OF LATE FILING
SEC File Number 814-29
CUSIP Number 004853206
(Check One) / / Form 10-K / / Form 20-F / / Form 11-K
/x/ Form 10-Q / / Form N-SAR
For Period Ended: September 30, 2003
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
ACORN HOLDING CORP.
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Full Name of Registrant
N/A
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Former Name if Applicable
599 Lexington Avenue
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Address of Principal Executive Offices (Street and Number)
New York, NY 10022
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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 box if appropriate)
/ / (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, Form 20-F, 11-K or Form N-SAR, or portion thereof, will
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 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, or the transition report or portion thereof, could not be filed within
the time prescribed time period.
All of the financial information to be included therein was not available
for a timely electronic transmission.
PART IV - OTHER INFORMATION
(1) Name and telephone number of person to contact in regard to this
notification
Stephen A. Ollendorff (212) 536-4089
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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 report(s) been filed. If answer
is not, identify report(s). Yes x 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
in the earnings statements to be included in the subject report or portion
thereof?
Yes x 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.
ACORN HOLDING CORP. has caused this notification to be signed on its
behalf by the undersigned hereunto duly authorized.
Date: November 17, 2003 By: /s/ Stephen A. Ollendorff
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Stephen A. Ollendorff
Chairman and Chief Executive Officer
Attachment to Form 12b-25
Answer to Question IV.(3)
The Company announced in its press release of June 23, 2003 (which was
filed with Form 8-K on June 27, 2003), that the Company's sole operating
subsidiary, Recticon Enterprises, Inc., which manufactures monocrystalline
silicon wafers that are used in the semiconductor industry, was closing down its
operations upon fulfillment of its existing orders. The Company completed the
liquidation of Reticon Enterprises, Inc. and is in the process of compiling
final documentation with respect to such liquidation and related issues for
inclusion in the Company's Quarterly Report on Form 10-Q for the quarter ended
September 30, 2003.