SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, DC 20549
FORM 12b-25
Commission File Number 0-5278
NOTIFICATION OF LATE FILING
(Check One): [_]Form 10-K [_]Form 11-K [_]Form 20-F [X]Form 10-Q [_]Form N-SAR
For Period Ending: September 23, 2005
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[_] 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 the 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 IEH CORPORATION.
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Former name if applicable:
Address of principal executive office (Street and number)
140 58TH STREET, SUITE 8E
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City, State and Zip Code BROOKLYN, NEW YORK 11220
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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 appropriate box.)
[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, 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 the subject quarterly report on 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, N-CSR, or the transition report or portion thereof,
could not be filed within the prescribed time period.
IEH Corp. (the "Registrant") files this report for a 5-day extension for
filing its Quarterly Report on Form 10-QSB for the period ended September 23,
2005 ("Form 10-QSB"). The Registrant will not be in position to file its Form
10-QSB by the original due date without unreasonable effort or expense because
the Registrant is still completing the financial statements for review by its
auditor. The Registrant will file its Form 10-QSB within 5 days of the due date.
Part IV.
Other Information
(1) Name and telephone number of person to contact in regard to this
notification
ROBERT KNOTH (718) 492-9673
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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
(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?
[_] Yes [X] 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.
IEH CORPORATION
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(Name of registrant as specified in charter)
Has caused this notification to be signed on its behalf by the undersigned
thereunto duly authorized.
Date: November 3, 2005 By: /s/ Robert Knoth
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Robert Knoth, Chief Financial Officer