UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549
FORM 12b-25
NOTIFICATION OF LATE FILING
(Check One): [ ] Form 10-K [ ] Form 20-K [X] Form 10-Q [ ] Form N-SAR
For Period Ended: October 25, 2003
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[_] Transition Report on Form 10-K
[_] Transition Report on Form 20-K
[_] Transition Report on Form 11-K
[_] Transition Report on Form 10-Q
[_] 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
Full name of registrant Oneida Ltd.
Address of principal executive office 163-181 Kenwood Avenue
City, State and zip code Oneida, New York 13421-2829
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, 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 (15th) 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 (5th) 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 the Form 10-K, 11-K,
10-Q, N-SAR or the transition report, or portion thereof, could not be filed
within the prescribed time period.
The Company had not yet finalized all documentation regarding its
recent restructuring and impairment charges which need to be included in its
Quarterly Report on Form 10-Q for the fiscal quarter ended October 25, 2003.
Because the documentation is incomplete, the Company's Quarterly Report on Form
10-Q for the fiscal quarter ended October 25, 2003 could not be filed within the
prescribed time period. Oneida Ltd. could not eliminate its inability to file
timely without unreasonable expense or effort.
PART IV - OTHER INFORMATION
(1) Name and telephone number of person to contact in regard to this
notification
Gregg R. Denny (315) 361-3000
(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
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(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.
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ONEIDA LTD.
(Name of Registrant as Specified in Charter)
has caused this notification to be signed on its behalf by the undersigned
thereunto duly authorized.
Date: December 9, 2003 By: /s/ GREGG R. DENNY
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Gregg R. Denny
Chief Financial Officer
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