IEHC IEH Corporation (PK)

SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549

FORM 12b-25

For the Period Ended: June 28, 2019

Read Instruction (on back page) Before Preparing Form. Please Print or Type.

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 Items(s) to which the notification relates:

PART I — REGISTRANT INFORMATION

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).

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.

IEH Corporation (the “Registrant”) files this report for a 5-day extension for filing its Quarterly Report on Form 10-Q for the period ended June 28, 2019 (“Form 10-Q”). The Registrant will not be in position to file its Form 10-Q by the prescribed filing date without unreasonable effort or expense due to the delay experienced by the Registrant in completing its financial statements for the period ended June 28, 2019. This has resulted in a delay by the Registrant in obtaining the review of such financial statements by its independent registered public accounting firm. Therefore, Registrant’s management is unable to finalize the financial statements and prepare its discussion and analysis in sufficient time to file the Form 10-Q by the prescribed filing date. deadline. The Registrant anticipates that it will file its Form 10-Q no later than fifth calendar day following the prescribed filing date.

PART IV — OTHER INFORMATION

     (1) Name and telephone number of person to contact in regard to this notification

     (2) Have all other periodic reports required under Section 13 or 15 (d) of the Securities and 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 o 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? x Yes o 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.

For the three months ended June 28, 2019, Revenues (Net Sales) were $7,567,398 as compared with the three months ended June 29, 2018 in which we reported Revenues (Net Sales) of $9,043,306. The decrease in Revenues (Net Sales) for the current three-month period can be attributable to the completion of a large customer contract which was fulfilled by the end of the first fiscal quarter last year, and at this time, the reasonable expectation is that this customer’s business will not be repetitive.

For the three months ended June 28, 2019, Net Income was $910,201 as compared with the three months ended June 29, 2018 in which we reported Net Income of $2,257,725. The decrease in Net Income for the current three-month period can be attributed primarily to the decrease in operating revenues for the current three-month period.

SIGNATURE

IEH Corporation

(Name of Registrant as specified in charter)

has caused this notification to be signed on its behalf by the undersigned hereunto duly authorized.

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