UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549

FORM 12b-25

NOTIFICATION OF LATE FILING

 

SEC File Number:  1-8897

 

CUSIP Number:  089302103


(Check one):

 

 

 

 

 

 

x

Form 10-K

o

Form 20-F

o

Form 11-K

o

Form 10-Q

o

Form 10-D

o

Form N-SAR

o

Form 10-CSR

 

 

For the Period Ended:  January 29, 2005

 

 

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:

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 item(s) to which the notification relates:

 





PART I – REGISTRANT INFORMATION

 

Big Lots, Inc.


Full Name of Registrant

 


Former Name if Applicable

 

300 Phillipi Road, P.O. Box 28512


Address of Principal Executive Office (Street and Number)

 

Columbus, Ohio 43228-5311


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 box if appropriate)

x

 

 

 

(a)

The reason 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, Form 20-F, Form 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 subject distribution report on Form 10-D, 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 why Forms 10-K, 20-F, 11-K, 10-Q, 10-D, N-SAR, N-CSR, or the transition report or portion thereof, could not be filed within the prescribed time period.

Big Lots, Inc. (the “Company”) was unable to file its Annual Report on Form 10-K for the year ended January 29, 2005 (the “Form 10-K”), within the prescribed time period without unreasonable effort or expense, because the Company was still in the process of completing its financial statements and its assessment of the Company’s internal control over financial reporting in accordance with Section 404 of the Sarbanes-Oxley Act of 2002 and the rules of the Public Company Accounting Oversight Board. The Form 10-K, which was due to be filed on April 14, 2005, is expected to be filed prior to or on April 22, 2005. The Company is filing this report for a 15-day extension, from April 14, 2005 to April 29, 2005, for filing its Form 10-K.

PART IV – OTHER INFORMATION

(1)

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


Timothy A. Johnson

 

614

 

278-6622


 


 


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.


SIGNATURE

Big Lots, 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: April 15, 2005

By:

/s/  JOE R. COOPER

 

 


 

 

Joe R. Cooper

 

 

Senior Vice President and

 

 

Chief Financial Officer

ATTENTION
Intentional misstatements or omissions of fact constitute Federal Criminal Violations
(See 18 U.S.C. 1001).