UNITED STATES

SECURITIES AND EXCHANGE COMMISSION

Washington, D.C.  20549

 


 

FORM 8-K

 

CURRENT REPORT

 

Pursuant to Section 13 or 15(d) of the Securities Exchange Act of 1934

 


 

Date of Report (Date of earliest event reported):  March 28, 2005

 


 

Tuesday Morning Corporation

(Exact name of registrant as specified in its charter)

 

Delaware

 

0-19658

 

75-2398532

(State or other jurisdiction of
incorporation)

 

(Commission File Number)

 

(IRS Employer Identification No.)

 

 

 

 

 

6250 LBJ Freeway
Dallas, Texas

 

75240

(Address of principal executive offices)

 

(Zip Code)

 

Registrant’s telephone number, including area code:  (972) 387-3562

 

Not applicable

(Former name or former address, if changed since last report)

 

Check the appropriate box below if the Form 8-K filing is intended to simultaneously satisfy the filing obligation of the registrant under any of the following provisions:

 

o  Written communications pursuant to Rule 425 under the Securities Act (17 CFR 230.425)

 

o  Soliciting material pursuant to Rule 14a-12 under the Exchange Act (17 CFR 240.14a-12)

 

o  Pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange Act (17 CFR 240.14d-2(b))

 

o  Pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange Act (17 CFR 240.13e-4(c))

 

 



 

Item 8.01. Other Events.

 

Tuesday Morning Corporation is reviewing its accounting practices with respect to the leases for its more than 662 store locations.  Many restaurant and retail companies have recently announced that they are revising their accounting practices for leases as a result of a recent clarification of generally accepted accounting principles published by the Securities and Exchange Commission.  Results of the Company’s review will require a non-cash charge to correct the Company’s accounting policies and the financial statements for the current period and/or prior years.

 

The Company intends to complete its lease accounting analysis prior to filing its first-quarter report, ending March 31, 2005, on Form 10-Q

 

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SIGNATURE

 

Pursuant to the requirements of the Securities Exchange Act of 1934, the registrant has duly caused this report to be signed on its behalf by the undersigned hereunto duly authorized.

 

 

 

TUESDAY MORNING CORPORATION

 

 

 

 

Date: March 28, 2005

By:

/s/

 LOREN K. JENSEN

 

 

 

 Loren K. Jensen

 

 

 

 Executive Vice President and Chief

 

 

 

 Financial Officer

 

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