SEC FILE NUMBER 001-35588

 

CUSIP NUMBER 53128T102

 

 

 

UNITED STATES

SECURITIES AND EXCHANGE COMMISSION

Washington, DC 20549

 

FORM 12b-25

 

NOTIFICATION OF LATE FILING

 

 

(Check one): o Form 10-K     o Form 20-F     o Form 11-K    x Form 10-Q    o Form 10-D     o Form N-SAR     o Form N-CSR

 

 

For Period Ended:    

 

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 Instructions (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

 

Liberty Tax, Inc.

Full Name of Registrant

 

 

N/A

Former Name if Applicable

 

1716 Corporate Landing Parkway

Address of Principal Executive Offices

 

Virginia Beach, Virginia 23454

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 reason 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 or portion thereof, could not be filed within the prescribed time period.

 

 Liberty Tax, Inc. (the “Company”) is unable to file its Quarterly Report on Form 10-Q for the quarter ended January 31, 2018 within the prescribed time period due to the previously disclosed resignation of KPMG LLP as the Company’s independent registered public accounting firm on December 8, 2017. The Company is continuing its efforts to engage a new independent registered public accounting firm. Once a new independent registered public accounting firm is retained, the Company intends to file its Quarterly Reports on Form 10-Q for the quarters ended October 31, 2017 and January 31, 2018 as soon as practicable.

 

 

PART IV -- OTHER INFORMATION

 

(1) Name and telephone number of person to contact in regard to this notification

 

Nicholas Bates		(757)		493-8855
(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). Yes o Nox

 

Quarterly Report on Form 10-Q for the second quarter ended October 31, 2017.

 

 

(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 o  No x

 

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.

 

 

 

 

 Liberty Tax, Inc.

 (Name of Registrant as Specified in Charter)

 

 

has caused this notification to be signed on its behalf by the undersigned hereunto duly authorized.

 

 

 

 

 

 

 

Dated:  March 12, 2018	By:	/s/ Nicholas Bates
		Nicholas Bates
		Chief Financial Officer

 

 

 

 

 

 

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