MEDH 6.30.11 NT 10-Q



UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549
FORM 12b-25
Commission File Number: 1-35069
CUSIP Number: 584949101
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: June 30, 2011    
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:
 
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
MedQuist Holdings Inc.                                    
Full Name of Registrant
                                            
Former Name if Applicable
9009 Carothers Parkway, Suite C-2                            
Address of Principal Executive Office (Street and Number)
Franklin, TN 37067                                    
City, State and Zip Code




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 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 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.
MedQuist Holdings Inc. (the “Company”) was unable to file its Quarterly Report on Form 10-Q for the quarterly period ended June 30, 2011 (the “Form 10-Q”) within the prescribed period (on or before August 15, 2011) because the Company required additional time to convert its financial statements into the newly required XBRL format for the Form 10‑Q. Such delay could not be eliminated by the Company without unreasonable effort and expense. The Company subsequently filed the Form 10-Q on August 16, 2011.
PART IV
OTHER INFORMATION
(1)    Name and telephone number of person to contact in regard to this notification:
Mark R. Sullivan
 
(615)
 
798-4210
(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 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.
MedQuist Holdings Inc.
(Name of Registrant as Specified in Charter)

has caused this notification to be signed on its behalf by the undersigned thereunto duly authorized.
Date: August 16, 2011
 
By: /s/ Mark R. Sullivan
 
 
Name: Mark R. Sullivan
 
 
Title: General Counsel, Chief Compliance Officer and Secretary