UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549
FORM 12b-25
Commission File Number
NOTIFICATION OF LATE FILING
(Check one):
[ ] Form 10-K [X] Form 11-K [ ] Form 20-F [ ] Form 10-Q [ ] Form N-SAR
For period ended December 31, 2003
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[ ] Transition Report on Form 10-K
[ ] Transition Report on Form 10-Q
[ ] Transition Report on Form 20-F
[ ] Transition Report on Form N-SAR
[ ] Transition Report on Form 11-K
For the transition period ended _____________________________
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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:
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PART I
REGISTRANT INFORMATION
Vivendi Universal
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Full Name of Registrant
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Former Name if Applicable
42, avenue de Friedland
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Address of Principal Executive Office (Street and Number)
75380 Paris Cedex 08, France
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City, State and Zip Code
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.) [X]
(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, Form 20-F, 11-K or Form N-SAR, 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 fifteenth 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 Forms 10-K, 20-F,
11-K, 10-Q, N-SAR, or the transition report or portion thereof, could not be
filed within the prescribed time period. (Attach extra sheets if needed.)
The registrant's independent accountants are in the process of
completing the financial statements and schedules to be prepared in accordance
with the financial reporting requirements of ERISA for the Vivendi Universal
401(k) Plan. Such financial statements and schedules are required for the
filing of Form 11-K. These delays are beyond the control of the registrant.
The Form 11-K for the Vivendi Universal 401(k) Plan will be filed as soon as
possible after the audited financial statements and schedules are completed.
We anticipate this filing to be completed on or before July 13, 2004.
PART IV
OTHER INFORMATION
(1) Name and telephone number of person to contact in regard to this
notification:
Calvin P. Wong (212) 572 - 7322
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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 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 [ ] 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? [ ] 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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Vivendi Universal S.A.
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(Name of Registrant as Specified in Charter)
has caused this notification to be signed on its behalf by the undersigned
hereunto duly authorized.
Date: June 28, 2004 By /s/ George E. Bushnell, III
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George E. Bushnell, III
Senior Vice President/General Counsel
Vivendi Universal S.A.
Accountant's Statement Required by Rule 12B-25(c)
We have not completed our review of the financial statements of the Vivendi
Universal 401(k) Plan for the year ended December 31, 2003. As a result,
Vivendi Universal, S.A. was unable to file the Form 11K for the Vivendi
Universal 401(k) Plan for the year ended December 31, 2003 by the required due
date of June 28, 2004. We anticipate that the respective Form 11K will be
filed no later than July 13, 2004.
By:/s/ McGladrey & Pullen, LLP
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McGladrey & Pullen, LLP
New York, New York
June 28, 2004