Commission
File No. 1-31926
UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549
FORM 12b-25
NOTIFICATION OF LATE FILING
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(Check one):
¨ Form 10-K
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Form 20-F
¨ Form 11-K
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Form 10-Q
¨ Form 10-D
¨ Form N-SAR
¨ Form N-CSR |
For Period Ended: March 31, 2006
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: _____________________
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
Mittal Steel USA Inc.
Full Name of Registrant
Mittal Steel USA ISG Inc.
Former Name if Applicable
1 South
Dearborn
Address of Principal Executive Office (Street and Number)
Chicago,
Illinois 60603
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)
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(a)
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The reason described in reasonable detail in Part III of this form could not be eliminated without
unreasonable effort or expense |
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(b)
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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 |
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(c)
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The accountants 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 why 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.
(Attach extra Sheets if Needed)
The Quarterly Report on Form 10-Q for the quarter ended March 31, 2006 (the Form 10-Q) for Mittal
Steel USA Inc. (the Company) cannot be completed within the prescribed time period due to a delay
in completing the purchase accounting associated with the second-quarter 2005 merger of the
predecessor Company with a wholly owned subsidiary of Mittal Steel Company NV (the Merger).
Furthermore, the Company has needed additional time to review the
appraisal report regarding the value of certain assets and to
determine if any additional adjustments, resulting from the appraisal report, will be required to
finalize purchase accounting adjustments related to the Merger. The delay in completing the
Companys Form 10-Q could not be eliminated without unreasonable effort or expense. The Form 10-Q
will be filed as soon as practicable and, in any event, no later than the fifth calendar date
following the prescribed due date.
PART IV OTHER INFORMATION
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(1) |
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Name and telephone number of person to contact in regard to this notification |
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Carlos M. Hernandez
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312
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899-3400 |
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(Name)
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(Area Code)
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(Telephone Number) |
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(2) |
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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). þ Yes ¨ No |
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(3) |
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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 þ No |
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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. |
Mittal Steel USA Inc.
(Name of Registrant as Specified in Charter)
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has caused this notification to be signed on its behalf by the undersigned hereunto duly authorized. |
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Date: May 15, 2006
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By:
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/s/ Vaidya Sethuraman |
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Name: Vaidya Sethuraman
Title: Vice President Finance and
Chief Accounting Officer |
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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 representatives 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).
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