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UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549
FORM 12b-25
Commission File Number: 1-35069
CUSIP Number: 584949101
NOTIFICATION OF LATE FILING
     
(Check One):
  þ Form 10-K o Form 20-F o Form 11-K o Form 10-Q o Form 10-D o Form N-SAR
o Form N-CSR
 
   
 
  For Period Ended: December 31, 2010     
 
   
 
  o Transition Report on Form 10-K
 
   
 
  o Transition Report on Form 20-F
 
   
 
  o Transition Report on Form 11-K
 
   
 
  o Transition Report on Form 10-Q
 
   
 
  o Transition Report on Form N-SAR
 
   
 
  For the Transition Period Ended:

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
     
MedQuist Holdings Inc.
 
Full Name of Registrant
   
 
   
 
Former Name if Applicable
   
 
   
9009 Carothers Parkway, Suite C-2
 
Address of Principal Executive Office (Street and Number)
   
 
   
Franklin, TN 37067
 
City, State and Zip Code
   


 

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.)
           
 
    (a)   The reasons described in reasonable detail in Part III of this form could not be eliminated without unreasonable effort or expense;
 
         

o
    (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 subject distribution report on Form 10-D, 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.
    MedQuist Holdings Inc. (the “Company”) was unable to file Amendment No. 1 to its Annual Report on Form 10-K for the fiscal year ended December 31, 2010 (the “Form 10-K”) within the prescribed period (on or before May 2, 2011) because of unanticipated delays in compiling all of the information necessary to make the filing on or before May 2, 2011. The Company subsequently filed Amendment No. 1 to the Form 10-K on May 3, 2011.
PART IV
OTHER INFORMATION
(1)   Name and telephone number of person to contact in regard to this notification:
         
Mark R. Sullivan   (856)   206-4210
         
(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). þ Yes o 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? o Yes þ 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.
MedQuist Holdings 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: May 3, 2011
  By:
Name:
  /s/ Mark R. Sullivan
 
Mark R. Sullivan
   
 
  Title:   General Counsel, Chief Compliance Officer and
Secretary