UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549
FORM 12b-25
NOTIFICATION OF LATE FILING
SEC File Number
000-499-68
(Check One): [X ] Form 10-K [ ] Form 11-K [ ] Form 20-F [ ] Form 10-Q
[ ] Form N-SAR
For Period Ended: September 30, 2002
[ ] Transition Report on Form 10-K[ ] Transition Report on Form 10-Q
[ ] Transition Report on Form 20-F[ ] Transition Report on form N-SAR
[ ] Transition Report on Form 11-K
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
COMDISCO HOLDING COMPANY, INC.
Full Name of Registrant
Former Name if Applicable
6111 NORTH RIVER ROAD
Address of Principal Executive Office (Street and Number)
ROSEMONT, ILLINOIS 60018
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 reason 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, 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
[ ] (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 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
prescribed time period. (Attach Extra Sheets if Needed)
On July 16, 2001, Comdisco, Inc. and fifty of its domestic
subsidiaries filed voluntary petitions for relief under Chapter 11 of the
United States Bankruptcy Code in the United States Bankruptcy Court for the
Northern District of Illinois. Comdisco Holding Company, Inc. (the
"Registrant"), as the successor company to Comdisco, Inc., emerged from
bankruptcy under a confirmed plan of reorganization that was effective on
August 12, 2002. The Registrant requires additional time to complete its
Annual Report on Form 10-K in order to finally and completely resolve how the
significant restructuring transactions contemplated by the confirmed plan of
reorganization and other actions taken during the Chapter 11 process,
including significant asset divestitures, have impacted its financial
statements, the related disclosures that are required to be made pursuant to
the Form 10-K and the implementation of fresh-start reporting. Under
fresh-start reporting, the Registrant's assets and liabilities will be
adjusted to fair values and a reorganization value for the entity will be
determined. The Registrant is still in the process of determining the impact
of adopting fresh-start reporting on its financial statements. The Registrant
also requires additional time to complete the Management's Discussion and
Analysis section of the Form 10-K.
PART IV -- OTHER INFORMATION
(1) Name and telephone number of person to contact in regard to
this notification
Robert E. T. Lackey (847) 698-3000
(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 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.
As a result of the implementation of the confirmed plan of
reorganization on August 12, 2002, the Registrant will be adopting
fresh-start reporting in accordance with SOP 90-7. Under fresh-start
reporting, the Registrant's assets and liabilities will be adjusted
to fair values and a reorganization value for the entity will be
determined. The Registrant is still in the process of determining the
impact of adopting fresh-start reporting on its financial statements.
COMDISCO HOLDING COMPANY, 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: December 30, 2002 By: /s/ Robert E. T. Lackey
Robert E. T. Lackey,
Executive Vice President,
Chief Legal Officer and
Secretary