SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, DC 20549
FORM 12B-25
Amendment #1
SEC File Number
01-13112
CUSIP Number:
NOTIFICATION OF LATE FILING
(Check One): [X] Form 10-K [ ] Form 11-K [ ] Form 20-F [ ] Form 10-QSB
[ ] Form N-SAR
For Period Ended: December 31, 2003
_________________
[ ] 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: ________________
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.
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
Full name of registrant DHB INDUSTRIES, INC.
____________________
Former name if applicable
________________________________________________________________________________
Address of principal executive office (STREET AND NUMBER)
400 Post Avenue, Suite 303,
________________________________________________________________________________
City, state and zip code Westbury, New York 11590
_____________________________________________________
PART II
RULE 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;
(b) The subject annual report, semi-annual report,
transition report on Form 10-K, 20-F, 11-K or Form
N-SAR, or portion thereof will be filed on or before the
15th calendar day following the prescribed due date; or
[X] 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 the reasons why Form 10-K, 11-K, 20-F,
10-Q, N-SAR or the transition report portion thereof could not be filed within
the prescribed time period. (Attach extra sheets if needed.)
The Company's Annual Report on Form 10-K could not be filed within the
prescribed time period because the change of the Company's accountants in August
2003 and the Company's implementation of additional disclosure controls and
procedures, each as disclosed in the Annual Report on Form 10-K, delayed certain
accounting determinations and preparation of the Form 10-K until very late in
the audit process, which gave Grant Thornton, LLP and Weiser LLP insufficient
time to complete their review of the Company's financial statements and Form
10-K, issue comments for inclusion in the Form 10-K and issue their respective
audit reports as of the filing deadline.
PART IV
OTHER INFORMATION
(1) Name and telephone number of person to contact in regard to this
notification
Dawn M. Schlegel
________________ ________________________________
(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
(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.
For a discussion as to the changes in the Company's results of
operations from the corresponding period for the last fiscal year, refer to the
"Selected Financial Data" (Item 6) and "Management's Discussion and Analysis of
Financial Condition and Results of Operations" (Item 7) contained in the
Company's Form 10-K filed on March 15, 2004.
DHB Industries, Inc.
____________________________________________
(Name of Registrant as Specified in Charter)
has caused this notification to be signed on its behalf by the undersigned
thereunto duly authorized.
Date March 16, 2004 By: /s/ DAVID H. BROOKS
______________________ _________________________________________
David H. Brooks
Chief Executive Officer
-2-