UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549
FORM 12b-25
NOTIFICATION OF LATE FILING
(Check one): |
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oForm 10-K |
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oForm 20-F |
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oForm 11-K |
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xForm 10-Q |
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oForm 10-D |
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oForm N-SAR |
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oForm N-CSR |
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For Period Ended: June 30, 2006 |
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oTransition Report on Form 10-K |
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oTransition Report on Form 20-F |
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oTransition Report on Form 11 -K |
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oTransition Report on Form 10-Q |
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oTransition Report on Form N-SAR |
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For the Transition Period Ended: |
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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 IREGISTRANT INFORMATION |
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Sonus Networks, Inc. |
Full Name of Registrant |
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Former Name if Applicable |
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250 Apollo Drive |
Address of Principal Executive Office (Street and Number) |
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Chelmsford, Massachusetts 01824 |
City, State and Zip Code |
PART IIRULES 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)
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(a) The reason described in reasonable detail in Part III of this form could not be eliminated without unreasonable effort or expense |
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(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 |
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(c) The accountants statement or other exhibit required by Rule 12b-25(c) has been attached if applicable. |
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.
The delay in the filing of the Companys report on Form 10-Q for the period ended June 30, 2006 is a result of the Companys voluntary review of its historical stock option accounting and grant practices. At this time, the Company has not completed its review or reached any conclusions regarding the need to make adjustments to its stock-based compensation expense for any of its previously filed financial statements.
Charles Gray |
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(978) |
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614-8505 |
(Name) |
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(Area Code) |
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(Telephone Number) |
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.
The Company is currently completing the review of its financial results for the second quarter of 2006. Subject to finalization of the quarterly review, the Company anticipates that the total revenues for the three and six months ended June 30, 2006 will increase significantly from the total revenues for the comparable periods of 2005 and that non-GAAP net income, excluding stock-based compensation expense, for the three and six months ended June 30, 2006 will increase significantly from non-GAAP net income, excluding stock-based compensation expense, for the comparable periods of 2005.
Sonus Networks, Inc. |
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(Name of Registrant as Specified in Charter) |
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has caused this notification to be signed on its behalf by the undersigned hereunto duly authorized.
Date |
August 9, 2006 |
By |
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/s/ Ellen B. Richstone |
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Ellen B. Richstone |
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Chief Financial Officer |
INSTRUCTION: The form may be signed by an executive officer of the registrant or by any other duly authorized representative. The name and title of the person signing the form shall be typed or printed beneath the signature. If the statement is signed on behalf of the registrant by an authorized representative (other than an executive officer), evidence of the representatives authority to sign on behalf of the registrant shall be filed with the form.
ATTENTION
Intentional misstatements
or omissions of fact constitute Federal Criminal Violations (See 18 U.S.C.
1001).