ALLIED HOLDINGS, INC
 

SECURITIES AND EXCHANGE COMMISSION

WASHINGTON, DC 20549

FORM 12b-25

Commission File Number 000-22276

NOTIFICATION OF LATE FILING

     
(Check One):
  x  Form 10-K and Form 10-KSB    o  Form 11-K    o  Form 20-F    o  Form 10-Q and Form 10-QSB    o  Form N-SAR
     
For Period Ended:
  December 31, 2003
 
 
     
o
  Transition Report on Form 10-K and Form 10-KSB
o
  Transition Report on Form 20-F
o
  Transition Report on Form 11-K
o
  Transition Report on Form 10-Q and Form 10-QSB
o
  Transition Report on Form N-SAR
     
For the Transition Period Ended:
  Not Applicable
 
 

     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:
 
Not Applicable

 

PART I
REGISTRANT INFORMATION

Full name of registrant: Allied Holdings, Inc.


     
Former name if applicable:
  Not Applicable

 
     
Address of principal executive office (Street and number):
  160 Clairemont Avenue, Suite 200
 
 
     
City, State and Zip Code:
  Decatur, Georgia 30030
 
 

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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.)

     
(a)
  The reasons described in reasonable detail in Part III of this form could not be eliminated without unreasonable effort or expense;
 
   
(b)
  The subject annual report, semi-annual report, transition report on Form 10-K, 10-KSB, 20-F, 11-K or Form N-SAR, or portion thereof will be filed on or before
 
   
x
  the 15th calendar day following the prescribed due date; or the subject quarterly report or transition report on Form 10-Q, 10-QSB 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 Form 10-K, 10-KSB, 11-K, 20-F, 10-Q, 10-QSB, N-SAR or the transition report portion thereof could not be filed within the prescribed time period:

     As a result of a reclassification of certain items and the resulting restatement of its consolidated balance sheet as of December 31, 2002, and its consolidated statements of cash flows for the years ended December 31, 2001 and 2002 and for the first three quarters of 2003, the Registrant was unable to complete the preparation of its financial statements and the audit thereof. The Registrant expects to file its 2003 Annual Report on Form 10-K no later than April 14, 2004, the 15th day following the prescribed due date.

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PART IV
OTHER INFORMATION

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

         
James L. Smith, III
  (404)
  885-3111
(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 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?

o 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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Allied Holdings, Inc.


(Name of registrant as specified in charter)

Has caused this notification to be signed on its behalf by the undersigned thereunto duly authorized:

             
Date: March 30, 2004   By:   Name:
Title:
  /s/ David A. Rawden

David A. Rawden
Executive Vice President and
Chief Financial Officer

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