UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549
FORM 12b-25
0-14706
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SEC File Number
457030104
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CUSIP Number
NOTIFICATION OF LATE FILING
(Check One)[ ]Form 10-K [ ]Form 20-F [ ]Form 11-K [X]Form 10-Q [ ]Form N-SAR
[ ]Form N-CSR
For Period Ended: December 25, 2004
[ ] 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
For the Transition Period Ended: _____________
Read attached instruction sheet before preparing form. Please print or type.
Nothing in the 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: relates to entire filing
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PART I - REGISTRANT INFORMATION
Ingles Markets, Incorporated
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Full Name of Registrant
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Former Name if Applicable
2913 US Highway 70 West
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Address of Principal Executive Office (street and number)
Black Mountain, North Carolina 28711
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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 appropriate box)
[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, 11-K, Form N-SAR, or Form
N-CSR, 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 - NARRATIVE
State below in reasonable detail the reasons why the Form 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. (Attach Extra Sheets if Needed)
As previously disclosed, the registrant has undergone an internal
investigation of certain accounting issues, following receipt of an
informal inquiry from the Securities and Exchange Commission and is in
the process of preparing restatements of its financials statements for
fiscal years 2002 and 2003 and the first three fiscal quarters of 2004
and 2003. When the restatements are completed the registrant will be
able to file its Form 10-K for its fiscal year ended September 25, 2004.
The delay in filing the Form 10-K has resulted in the inability of the
registrant to finalize its financial statements for its fiscal quarter
ended December 25, 2004 and the related Form 10-Q. As a consequence, the
registrant will not be able to file its Form 10-Q by the prescribed due
date without unreasonable effort and expense.
PART IV - OTHER INFORMATION
(1) Name and telephone number of person to contact in regard to this
notification
Brenda S. Tudor (828) 669-2941
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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
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preceding 12 months or for such shorter period that the registrant was
required to file such reports been filed? If answer is no identify
report(s). [] Yes [X] No The registrant's Form 10-K for the fiscal year
ended September 25, 2004 has not been filed.
(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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SIGNATURE
The Registrant has caused this notification to be signed on its behalf
by the undersigned hereunto duly authorized.
Ingles Markets, Incorporated
Date: February 4, 2005 By: /s/ Brenda S. Tudor
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Brenda S. Tudor, Vice President -
Finance and Chief Financial Officer
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