NT 10-Q/A 1 intricon052394_nt-10q.txt ------------------------ UNITED STATES OMB APPROVAL SECURITIES AND EXCHANGE COMMISSION OMB Number: 3235-0058 WASHINGTON, DC 20549 Expires: March 31, 2006 Estimated average burden hours per response 2.50 ------------------------ ------------------------ FORM 12b-25 SEC FILE NUMBER Amendment No. 1 001-05005 ------------------------ ------------------------ NOTIFICATION OF LATE FILING CUSIP NUMBER 816119101 ------------------------ (Check One): [ ] Form 10-K [_] Form 20-F [_] Form 11-K [X] Form 10-Q [_] Form N-SAR [_] Form N-CSR For Period Ended: March 31, 2005 [_] 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 item(s) to which the notification relates: ______________________________________________________________ PART I -- REGISTRANT INFORMATION IntriCon Corporation ________________________________________________________________________________ Full Name of Registrant Selas Corporation of America ________________________________________________________________________________ Former Name If Applicable 1260 Red Fox Road ________________________________________________________________________________ Address of Principal Executive Office (STREET AND NUMBER) Arden Hills, Minnesota 55112 ________________________________________________________________________________ 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.) [ ] (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, 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 why Forms 10-K, 20-F, 11-K, 10-Q, 10-D, N-SAR, N-CSR, or the transition report portion thereof, could not be filed within the prescribed time period. (Attach Extra Sheets if Needed) The Form 10-Q for the quarter ended March 31, 2005 could not be filed within the prescribed time period due to unanticipated delays arising in connection with its preparation. The Company is reviewing the accounting treatment of its capitalized engineering costs which may affect its financial statements for the quarter. The Company is amending its prior filing on Form 12b-25 filed with the SEC on May 17, 2005 because the Form 10-Q for the quarter ended March 31, 2005 will not be filed within the five calendar day extension provided by Rule 12b-25. The Company is endeavoring to complete its review of the accounting treatment of its capitalized engineering costs and file the Form 10-Q for the quarter ended March 31, 2005 as soon as possible. PART IV -- OTHER INFORMATION (1) Name and telephone number of person to contact in regard to this notification Mark S. Gorder (651) 636-9770 ________________________________________________________________________________ (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 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. *Until the Company completes the review described above, it is unable to provide a reasonable estimate of the results for the quarter. ================================================================================ IntriCon 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: May 23, 2005 By: /s/ Mark S. Gorder ----------------------------------------- Mark S. Gorder President and Chief Executive Officer INSTRUCTION: The form may be signed by an executive officer of the registrant or by any other duly authorized representative. The name and title of the person signing the form shall be typed or printed beneath the signature. If the statement is signed on behalf of the registrant by an authorized representative (other than an executive officer), evidence of the representative's authority to sign on behalf of the registrant shall be filed with the form. ATTENTION INTENTIONAL MISSTATEMENTS OR OMISSIONS OF FACT CONSTITUTE FEDERAL CRIMINAL VIOLATIONS (SEE 18 U.S.C. 1001).