SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549
FORM 12b-25
NOTIFICATION OF LATE FILING
SEC File Number: 0-5278
CUSIP Number: 44949K107
|X| Form 10-K |_| Form 20-F |_| Form 11-K |_|Form 10-Q |_| Form N-SAR
|_| Form N-CSR
For the Period Ended: March 31, 2006
|_| 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:
Read Instruction (on back page) 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 Items(s) to which the notification relates:
PART I -- REGISTRANT INFORMATION
IEH Corporation
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Full Name of Registrant
140 58th Street, Suite 8E
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Address of Principal Executive Offices (street and
number)
Brooklyn, New York 11220
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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).
|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, Form 11-K, Form N-SAR or Form N-CSR, 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 statements 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 Corporation (the "Registrant") files this report for a 15-day extension for
filing its Annual Report on Form 10-K for the year ended March 31, 2006 ("Form
10-K"). The Registrant will not be in position to file its Form 10-K by the
prescribed filing date without unreasonable effort or expense due to the delay
experienced by the Registrant in completing its financial statements for the
period ended March 31, 2006. This has resulted in a delay by the Registrant in
obtaining the review of such financial statements by its independent registered
public accounting firm. Therefore, Registrant's management is unable to finalize
the financial statements and prepare its discussion and analysis in sufficient
time to file the Form 10-K by the prescribed filing date. The Registrant
anticipates that it will file its Form 10-K no later than fifteenth calendar day
following the prescribed filing 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 and 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.
SIGNATURE
IEH Corporation
(Name of Registrant as specified in charter)
has caused this notification to be signed on its behalf by the undersigned
hereunto duly authorized.
Date: June 28, 2006 By: /s/ Robert Knoth
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Robert Knoth
Chief Financial Officer