-----BEGIN PRIVACY-ENHANCED MESSAGE----- Proc-Type: 2001,MIC-CLEAR Originator-Name: webmaster@www.sec.gov Originator-Key-Asymmetric: MFgwCgYEVQgBAQICAf8DSgAwRwJAW2sNKK9AVtBzYZmr6aGjlWyK3XmZv3dTINen TWSM7vrzLADbmYQaionwg5sDW3P6oaM5D3tdezXMm7z1T+B+twIDAQAB MIC-Info: RSA-MD5,RSA, DEGA4iypyQZSIQQc3XV/GegSCbhlNMLVYlXUE8qOOYAAiGGQV1zOB2oEsjPlGL3C lBeaEJVN09kEM+JCftZDUw== /in/edgar/work/0000950144-00-011836/0000950144-00-011836.txt : 20001003 0000950144-00-011836.hdr.sgml : 20001003 ACCESSION NUMBER: 0000950144-00-011836 CONFORMED SUBMISSION TYPE: NT 10-K PUBLIC DOCUMENT COUNT: 1 CONFORMED PERIOD OF REPORT: 20000630 FILED AS OF DATE: 20000929 FILER: COMPANY DATA: COMPANY CONFORMED NAME: BIRMINGHAM STEEL CORP CENTRAL INDEX KEY: 0000779334 STANDARD INDUSTRIAL CLASSIFICATION: [3312 ] IRS NUMBER: 133213634 STATE OF INCORPORATION: DE FISCAL YEAR END: 0630 FILING VALUES: FORM TYPE: NT 10-K SEC ACT: SEC FILE NUMBER: 001-09820 FILM NUMBER: 732824 BUSINESS ADDRESS: STREET 1: 1000 URBAN CENTER DRIVE STREET 2: SUITE 300 CITY: BIRMINGHAM STATE: AL ZIP: 35242 BUSINESS PHONE: 2059701200 MAIL ADDRESS: STREET 1: P.O. BOX 1208 CITY: BIRMINGHAM STATE: AL ZIP: 35201-1208 NT 10-K 1 g64429ntnt10-k.txt BIRMINGHAM STEEL CORPORATION 1 SECURITIES AND EXCHANGE COMMISSION WASHINGTON, DC FORM 12B-25 Commission File Number 1-9820 NOTIFICATION OF LATE FILING (Check One): [X] Form 10-K [ ] Form 11-K [ ] Form 20-F [ ] Form 10-Q [ ] Form N-SAR For Period Ended: June 30, 2000 [ ] 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 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: This notification relates to additions and/or revisions to Items 6, 7, and 8 of the Form 10-K. PART I REGISTRANT INFORMATION Full name of registrant Birmingham Steel Corporation Former name if applicable _____________________________________________________ Address of principal executive office (Street and number) 1000 Urban Center Parkway, Suite 300 City, state and zip code Birmingham, Alabama 35242 1 2 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 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, 10-KSB, 20-F, 11-K or Form N-SAR, or portion thereof will be filed on or before the 15th calendar day following the prescribed due date; or the subject quarterly report or transition report on Form 10-Q, 10-QSB, or portion thereof will be filed on or before the fifth calendar day following the prescribed due date; and [X] (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 Form 10-K, 11-K, 20-F, 10-Q, 10-QSB, N-SAR or the transition report portion thereof could not be filed within the prescribed time period. (Attach extra sheets if needed.) Birmingham Steel Corporation (the "Company") has filed certain Form S-8 registration statements with the Securities and Exchange Commission. These Form S-8s incorporate by reference the Company's Form 10K filings and require certain consents from the Company's independent auditors be included in the Company's Form 10K filings. In particular, the Form S-8s require, among other consents, the consent of KPMG LLP to the incorporation by reference in the Form S-8s KPMG's audit report with respect to the balance sheet of Pacific Coast Recycling LLC as of June 30, 1999 and 1998 and the related statements of operations, members' capital (deficit) and cash flows for the years then ended, which report appears in the Company's Form 10K for the fiscal year ended June 30, 2000. KPMG was unable to complete certain auditing procedures necessary to provide its consent to the Company by 5:30 p.m. EST on September 28, 2000, the Company's deadline for filing its Form 10K for the year ended June 30, 2000 (the "Filing Deadline"). KPMG did provide the Company with the necessary consent shortly after the Filing Deadline and the Company promptly filed its completed Form 10K at 5:38 p.m. EST on September 28, 2000. See Exhibit A for a signed statement by KPMG addressing the specific reasons why KPMG was unable to furnish the required consent on or before the Filing Deadline. PART IV OTHER INFORMATION (1) Name and telephone number of person to contact in regard to this notification: Name: Catherine W. Pecher Phone: (205) 970-1200 2 3 (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). [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. Birmingham Steel Corporation (Name of Registrant as Specified in Charter) Has caused this notification to be signed on its behalf by the undersigned thereunto duly authorized. Date: September 29, 2000 By: /s/ Catherine W. Pecher ------------------------------ Catherine W. Pecher Vice President and Secretary 3 4 EXHIBIT A [KPMG LLP Letterhead] Birmingham Steel Corporation 1000 Urban Center Parkway Suite 300 Birmingham, Alabama 35242 We have not been able to provide you with the attached consent until today due to our lack of a subsequent events representation letter from Deloitte & Touche, subsequent auditors of Pacific Coast Recycling, LLC, until today. Sincerely yours, /s/ KPMG LLP -------------------------- KPMG LLP September 28, 2000 -----END PRIVACY-ENHANCED MESSAGE-----