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REGISTRATION AND REPORTING UNDER SEC 3190
THE SECURITIES EXCHANGE ACT OF 1934
REPRINT OF SELECTED GENERAL RULES AND REGULATIONS
IN 1934 ACT REGISTRATION AND REPORTING
.9 FORM 12B-25: NOTIFICATION OF LATE FILING OF 1934 ACT REPORTS
U.S. SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549
FORM 12B-25
NOTIFICATION OF LATE FILING
(Check One):
/ / Form 10-K / / Form 20-F /X/ Form 11-K / / Form 10-Q
/ / Form N-SAR
FOR PERIOD ENDED: DECEMBER 31, 1994
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[ ] 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:
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Read Attached Instruction Sheet Before Preparing Form. Please Print or Type.
Nothing in this 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
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Full Name of Registrant
BIRD CORPORATION
Former Name if Applicable
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Address of Principal Executive Office (Street and Number)
1077 PLEASANT STREET
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City, State and Zip Code
NORWOOD, MASSACHUSETTS 02062
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REGISTRATION AND REPORTING UNDER SEC 3190
THE SECURITIES EXCHANGE ACT OF 1934
REPRINT OF SELECTED GENERAL RULES AND REGULATIONS
IN 1934 ACT REGISTRATION AND REPORTING
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PART II - RULES 12B-25(B) AND (C)
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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
/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 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
/x/ (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
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State below in reasonable detail the reasons why the Form 10-K, 20-F, 11-K,
10-Q, N-SAR or the transition report or portion thereof could not be filed
within the prescribed period.
(Attach Extra Sheets if Needed)
SEE ATTACHED
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PART IV - OTHER INFORMATION
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(1) Name and telephone number of person to contact in regard to this
notification
JOHN D. WOODLEY (617) 551-0656
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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 the answer is no, identify
report(s)
/x/ Yes / / No
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REGISTRATION AND REPORTING UNDER SEC 3190
THE SECURITIES EXCHANGE ACT OF 1934
REPRINT OF SELECTED GENERAL RULES AND REGULATIONS
IN 1934 ACT REGISTRATION AND REPORTING
(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?
/ / /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.
BIRD CORPORATION
________________________________________________________________________________
(Name of Registrant as specified in charter)
has caused this notification to be signed on its behalf by the undersigned
thereunto duly authorized.
Date 6/30/95 By:
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FRANK S. ANTHONY
Vice President
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 this form.
________________________________________________________________________________
ATTENTION
Intentional misstatements or omissions of fact constitute Federal Criminal
Violations (See 18 U.S.C. 1001).
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FORM 12B-25: NOTIFICATION OF LATE FILING OF 1934 ACT REPORTS
PART III - NARRATIVE
The Form 11-K Filing of the Bird Employees' Savings and Profit Sharing Plan has
not been completed. Delay in delivery to the Registrant and its Consultant of
the Recordkeeping reports from the Trustee/Recordkeeper caused our Consultant
to be unable to compile the Plan Financials until early June, 1995. The
independent Auditors, Price Waterhouse LLP, have not been able to complete
their audit on the compiled financials and to render their opinion due to the
delays and the extent of audit necessary because of the large number of
separations and distributions from the Plan arising out of the sale of all but
one division of the Company during the past year. This cannot now be completed
before June 30, 1995 without unreasonable effort and expense. It is expected
that the review will be completed and the Form 11-K will be filed within
fifteen (15) days.
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June 28, 1995
Frank S. Anthony, Vice President
Bird Corporation
1077 Pleasant Street
Norwood, MA 02062
Dear Mr. Anthony:
You have furnished us with a copy of your "Notification of Late Filing" on Form
12b-25 dated June 30, 1995.
We are in agreement with the comments under Part III of the Form with respect
to the reasons why we are unable to furnish our report on the financial
statements of the Bird Employees' Savings and Profit Sharing Plan on or before
the date the Form 11-K of the Bird Employees' Savings and Profit Sharing Plan
for the year ended December 31, 1994 is required to be filed.
Yours very truly,
Price Waterhouse LLP