FORM 11-K NOTIFICATION OF LATE FILING 12B-25
UNITED
STATES
SECURITIES
AND EXCHANGE COMMISSION
Washington,
D.C. 20549
FORM
12b-25
Commission
File Number 0-20538
CUSIP
Number: 464592104
NOTIFICATION
OF LATE FILING
(check
one): o
Form
10-K o
Form
20-F x
Form
11-K o
Form
10-Q o
Form
10-D
o
Form
N-SAR o
Form
N-CSR
For
Period Ended: December
31, 2005
o Transition
Report on Form 10-K
o Transition
Report on Form 20-F
x 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: ___________________
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: N/A
Part
I
REGISTRANT
INFORMATION
Full
Name
of Registrant: Isle
of
Capri Casinos, Inc. (Isle of Capri Casinos, Inc. Retirement Trust and Savings
Plan)
Address
of Principal Executive Office: 1641
Popps Ferry Road, Suite B1
City,
State and Zip Code: Biloxi,
MS 39532-2226
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
reason 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, Form 11-K, will be filed on or before the fifteenth
calendar day following the prescribed due date.
x(c)
The
accountant’s statement or other exhibit required by Rule 12b-25(c) has been
attached if applicable.
PART
III
NARRATIVE
The
Form
11-K for the Isle of Capri Casinos, Inc. Retirement Trust and Savings Plan
(the
“Plan”) for the period ended December 31, 2005, cannot be timely filed by the
issuer, Isle of Capri Casinos, Inc., without unreasonable effort and expense.
The Plan changed its administrator from ABN-AMRO Holding N.V. to Principal
Financial Group, Inc. during the period ended December 31, 2005. However, Plan
records did not switch between the trustees until a blackout period from
February 17 to February 20, 2006. This switch in trustee has resulted in added
difficulties and timing delays in compiling information and documents. The
delays associated with the change in trustee have delayed the completion of
the
financial statements of the Plan, which are the primary component of Form 11-K.
The delay in the completion of the financial statements has, in turn, resulted
in the inability of the Plan’s auditors to furnish the required opinion on such
financial statements.
PART
IV
OTHER
INFORMATION
(1) Name
and
telephone number of person to contact in regard to this
notification:
Donn
Mitchell 337-396-7052
(2) Have
all
other periodic reports required under Section 13 or 15(d) of the Securities
Exchange Act of 1934, as amended, during the preceding 12 months been filed?
xYes o
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?
o
Yes x
No
SIGNATURE
ISLE
OF
CAPRI CASINOS, INC. has caused this notification to be signed on its behalf
by
the undersigned thereunto duly authorized.
By: /s/
Donn Mitchell
Donn
Mitchell
Senior
Vice President
Chief
Financial 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 singed
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).
Form
12b-25(c) Attachment
Statement
of Accountant
[ACCOUNTANT’S
STATIONERY]
June
30,
2005
Isle
of
Capri Casinos, Inc.
1641
Popps Ferry Road, Suite B1
Biloxi,
Mississippi 39532-2226
We
have
been engaged to perform the audit for the Isle of Capri Retirement Trust and
Savings Plan for the period ended December 31, 2005. The Plan changed its
administrator from ABN-AMRO Holding N.V. to Principal Financial Group, Inc.
during the period ended December 31, 2005. However, Plan records did not switch
between the trustees until a blackout period from February 17 to February 20,
2006. This switch in trustee has resulted in added difficulties and timing
delays in compiling information and documents. The delays associated with the
change in trustee have delayed the completion of the financial statements of
the
Plan, which are the primary component of Form 11-K. The delay in the completion
of the financial statements has, in turn, resulted in our inability to furnish
the required opinion on such financial statements.
Sincerely,
/s/
Piltz, Williams, LaRosa & Company