UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
Washington, DC 20549
FORM 12b-25
NOTIFICATION OF LATE FILING
SEC FILE NUMBER: 000-15817
CUSIP NUMBER: 890786106
(Check One):
¨
Form 10-K ¨
Form 20-F ¨
Form 11-K ý
Form 10-Q
¨
Form 10-D
¨
Form N-SAR ¨
Form N-CSR
For Period Ended: June 2, 2007
|
¨ |
Transition Report on Form 10-K |
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
The Topps Company, Inc.
Full Name of Registrant
One Whitehall Street
Address of Principal Executive Office (Street and number)
New York, NY 10004
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 12-b-25(b), the following should be completed. (Check box if appropriate.)
|
ý |
(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/portion thereof will be filed or before the fifteenth calendar day following the prescribed due date; or the subject quarterly report/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 the Forms 10-K, 20-F, 11-K, 10-Q, 10-D, N-SAR, N-CSR, or the transition report or portion thereof, could not be filed within the prescribed time period.
The Topps Company, Inc. ("Topps") has determined that it is unable to file its Quarterly Report on Form 10-Q for the fiscal quarter ended June 2, 2007 (the "Form 10-Q") with the Securities and Exchange Commission within the prescribed period without unreasonable effort and expense. Additional time is required to complete the Form 10-Q so that Topps' assessment of its adoption of FASB Interpretation No. 48, "Accounting for Uncertainty in Income Taxes - an interpretation of FASB No. 109", may be completed. Topps expects to file the Form 10-Q within the 5-day extension period.
PART IV — OTHER INFORMATION
(1) Name and telephone number of person to contact in regard to this notification
|
Catherine K. Jessup
(Name) |
212
(Area Code) |
376-0300
(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).
ý 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 ý 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.
The Topps Company, 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 July 12, 2007 |
|
By /s/ Catherine K. Jessup Catherine K. Jessup Vice President, Chief Financial Officer and Treasurer |