SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549
FORM 12b-25
NOTIFICATION OF LATE FILING
SEC File Number: 0-5278
CUSIP Number: 44949K107
|_| Form 10-K |_| Form 20-F |_| Form 11-K |X| Form 10-Q
|_| Form N-SAR |_| Form N-CSR
For the Period Ended: June 27, 2008
|_| 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, NY 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 5-day extension for
filing its Quarterly Report on Form 10-Q for the period ended June 27, 2008
("Form 10-Q"). The Registrant will not be in position to file its Form 10-Q by
the prescribed filing date without unreasonable effort or expense due to its
inability to complete all of the information required by Form 10-Q in sufficient
time so as to allow for a complete review of its financial statements for the
period ended June 27, 2008 by its independent registered public accounting firm.
This Form 10-Q is the first time the Registrant is filing its quarterly report
on Form 10-Q instead of Form 10-QSB. The Registrant anticipates that it will
file its Form 10-Q no later than the fifth 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? |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.
SIGNATURE
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
hereunto duly authorized.
Date: August 11, 2008 By: /s/ Robert Knoth
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Robert Knoth
Chief Financial Officer
IEH Corporation
Form 12b-25
Part IV, Question (3)
The Registrant is filing this Form 12b-25 for a 5-day extension for filing its
Quarterly Report on Form 10-Q for the period ended June 27, 2008 (the "2008
Quarter") to enable its management to complete all of the information required
by Form 10-Q in sufficient time so as to allow for a complete review of its
financial statements by independent registered public accounting firm.
Management expects that the Registrant's financial results for the 2008 Quarter
may significantly vary compared to the fiscal quarter ended June 29, 2007 (the
"2007 Quarter") because in the 2008 Quarter the Registrant's operating revenues
increased sharply by approximately $800,000 or 45.7% as a result of a dramatic
increase in commercial aerospace spending, new customers in the medical device
manufacturing sector as well as internal production efficiencies. Due to this
increase in revenues, the Registrant expects to report operating income for the
2008 Quarter, as compared to the 2007 Quarter, which increased approximately
$352,000 from $86,654 to approximately $439,000 or approximately 407%. The
foregoing financial information, however, represent estimates by management, and
as management has not yet finalized its analysis of its financial results, no
assurances can be given that the results of operations actually reported by the
Registrant will not differ from the estimated amounts described herein.