SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549
FORM 12b-25
NOTIFICATION OF LATE FILING
SEC File Number: 0-51313
CUSIP Number: 830695102
|X| Form 10-K |_| Form 20-F |_| Form 11-K |_| Form 10-Q
|_| Form N-SAR |_| Form N-CSR
For the Period Ended: March 28, 2008
|_| 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 Items(s) to which the notification relates:
PART I -- REGISTRANT INFORMATION
IEH Corporation
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Full Name of Registrant
140 58th Street, Suite 8E
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Address of Principal Executive Offices (street and
number)
Brooklyn, NY 11220
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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).
|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, 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 statements 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.
IEH Corporation (the "Registrant") files this report for a 15-day extension for
filing its Annual Report on Form 10-KSB for the period ended March 28, 2008
("Form 10-KSB"). The Registrant will not be in position to file its Form 10-KSB
by the prescribed filing date without unreasonable effort or expense due to the
delay experienced by the Registrant in completing its financial statements for
the period ended March 28, 2008. This has resulted in a delay by the Registrant
in obtaining the review of such financial statements by its independent
registered public accounting firm. Therefore, Registrant's management is unable
to finalize the financial statements and prepare its discussion and analysis in
sufficient time to file the Form 10-KSB by the prescribed filing date. The
Registrant anticipates that it will file its Form 10-KSB no later than fifteenth
calendar day following the prescribed filing date.
PART IV -- OTHER INFORMATION
(1) Name and telephone number of person to contact in regard to this
notification
Robert Knoth (718) 492-9673
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Name Area Telephone Number
Code
(2) Have all other periodic reports required under Section 13 or 15 (d)
of the Securities and 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.
SIGNATURE
IEH Corporation
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(Name of Registrant as specified in charter)
has caused this notification to be signed on its behalf by the undersigned
hereunto duly authorized.
Date: June 30, 2008 By: /s/ Robert Knoth
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Robert Knoth
Chief Financial Officer