UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D. C. 20549
FORM 12B-25
SEC FILE NUMBER
NOTIFICATION OF LATE FILING 0-21068
CUSIP NUMBER
(Check One): [x]Form 10K [ ]Form 20-F [ ]Form 11-K
[ ]Form 10-Q [ ]Form N-SAR
For Period Ended: December 28, 2002
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[ ] 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
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:
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PART I -REGISTRANT INFORMATION
Sight Resource Corporation
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Full Name of Registrant
Former Name if Applicable
6725 Miami Avenue
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Address of Principal Executive Office (Street and Number)
Cincinnati, Ohio 45243
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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;
(b) The subject annual report, semi-annual report, transition report on
Form 10-K, Form 20-F, 11-K or Form N-SAR, 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 statement or other exhibit required by Rule
12b-25(c) has been attached if applicable.
PART III - OTHER INFORMATION
State below in reasonable detail the reasons why Forms 10-K, 20-F, 11-K, 10-Q,
N-SAR, or the transition report portion thereof, could not be filed within the
prescribed time period.
The Company and its auditors are in the final stages of completing the
information required in the Company's Form 10-K. The accounting for the
refinancing transactions completed on December 31, 2002 (refer to the
Company's Form 8-K filed January 9, 2003) has taken longer than
anticipated due to its complexity. Since the refinancing transactions
had a material impact on the Company's capital structure and liquidity,
the Company anticipates showing pro forma financial statements and
financial footnotes thereto to provide additional meaning to the reader
of such financial statements. Further, the Company's testing of
potential asset impairment under SFAS No. 142 and 144 has taken longer
than anticipated and requires additional information from valuation
experts.
PART IV - OTHER INFORMATION
(1) Name and telephone number of person to contact in regard to this
notification
Duane D. Kimble, Jr. 513 527-9705
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(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) [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.
Sight Resource 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 March 26, 2003 By /s/ Duane D. Kimble, Jr.
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Duane D. Kimble, Jr.