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UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, DC 20549
FORM 12b-25
Commission File Number 1-3920
NOTIFICATION OF LATE FILING
(Check One): |X|Form 10-K |_|Form 20-F |_|Form 11-K
|_|Form 10-Q
|_|Form N-SAR |_| Form N-CSR
For Period Ended: December 31, 2004
|_| 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:
Nothing in this report 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 information relates:
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PART I
REGISTRANT INFORMATION
Full name of registrant North American Galvanizing & Coatings, Inc.
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Former name if applicable
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Address of principal executive office
(Street and number) 2250 E. 73rd Street, Suite 300
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City, state and zip code Tulsa, Oklahoma 74136-6832
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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 box if appropriate.)
|X| (a) The reasons described below 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 statement or other exhibit required by Rule 12b-25(c)
has been attached if applicable.
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PART III
NARRATIVE
State below in reasonable detail the reasons why the Form 10-K, 20-F, 11-K,
10-Q, N-SAR, N-CSR, or the transition report portion thereof could not be filed
within the prescribed time period.
As previously disclosed in North American Galvanizing & Coatings, Inc.'s
(the "Company") Current Report on Form 8-K filed on March 2, 2005, the Company
recently completed the acquisition of certain hot-dip galvanizing assets located
in Canton, Ohio from Gregory Industries, Inc. (the "Acquisition"). As a result
of the significant management resources committed to the negotiation and closing
of the Acquisition, the Company was not able to complete its financial
statements and accompanying footnotes in sufficient time to allow for a review
of such items by the Company's independent registered public accounting firm
within the 90 day filing period applicable to non-accelerated filers. Such items
could not have been completed without unreasonable effort or expense on the part
of the Company. The Company intends to file its Form 10-K for the year ended
December 31, 2004 on or before the fifteenth calendar day following the
prescribed due date.
PART IV
OTHER INFORMATION
(1) Name and telephone number of person to contact in regard to this
notification:
Paul R. Chastain
Vice President and Chief Financial Officer (918) 494-3999
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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 the report(s).
|X| Yes |_| No
(3) Is it anticipated that any significant change in the 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.
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North American Galvanizing & Coatings, 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: April 1, 2005 By: /s/ Paul R. Chastain
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Paul R. Chastain,
Vice President and
Chief Financial Officer
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