Form 11-K Notificatin of Late Filing 12b-25
UNITED
STATES
SECURITIES
AND EXCHANGE COMMISSION
Washington,
D.C. 20549
FORM
12b-25
Commission
File Number 0-20538
NOTIFICATION
OF LATE FILING
(check
one): o
Form
10-K oForm
20-F o
Form
11-K oForm
10-Q o
Form
N-SAR o
Form
N-CSR
For
Period Ended: December
31, 2004
o Transition
Report on Form 10-K
o Transition
Report on Form 20-F
xTransition
Report on Form 11-K
o Transition
Report on Form 10-Q
o Transition
Report on form N-SAR
For
the
Period Ended: June 29, 2005
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
reasons 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 required by Rule 12b-25(c) has been
attached.
PART
III
NARRATIVE
Form
11-K
for the Isle of Capri Casinos, Inc. Retirement Trust and Savings Plan (the
“Plan”) for the period ended December 31, 2004, cannot be timely filed by the
issuer, Isle of Capri Casinos, Inc., without unreasonable effort and expense.
The Plan first filed Form S-8 on March 10, 2005. As a result of the filing,
the
Plan is now required to file Form 11-K, and, as a condition of the filing,
the
Plan’s auditors, Piltz, Williams, LaRosa & Company, are required to perform
a full scope audit, rather than the limited scope that has been customarily
performed in accordance with the provisions of the Employee Retirement Security
Act of 1974, as amended. The change in the form of audit has necessitated a
delay in the preparation of the financial statements, which are the primary
component of Form 11-K.
PART
IV
OTHER
INFORMATION
(1) Name
and
telephone number of person to contact in regard to this
notification:
Rexford
A. Yeisley 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 operates for the
corresponding period for the last fiscal year will be reflected by the earnings
statements to be included the subject report?
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/
Rexford A. Yeisley
Rexford
A. Yeisley
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 e 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
28,
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, 2004. We understand that the
plan
filed Form S-8 on March 10, 2005. As a result, we are required to perform a
full
scope, rather than the limited scope audit we have customarily performed. As
a
result of the increased administrative burden necessitated by the full scope
audit, we will be unable to complete the audit on or before June 29, 2005,
the
date on which the plan is required to file Form 11-K.
Sincerely,
/s/
Piltz, Williams, LaRosa & Company