UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549
FORM 12b-25
NOTIFICATION OF LATE FILING
SEC File Number: 001-16107
-----------
(Check one) [ ]Form 10-K [ ]Form 20-F [ ]Form 11-K
[X]Form 10-Q [ ]Form N-SAR
For Period Ended: March 31, 2003
[ ] 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 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: N/A
--------------------------------------------------------------------------------
PART I -- REGISTRANT INFORMATION
--------------------------------------------------------------------------------
Full Name of Registrant: Mirant Corporation
--------------------------------------------------------------------------------
Former Name if Applicable: Southern Energy Inc.
--------------------------------------------------------------------------------
Address of Principal Executive Office (Street and Number, City)
1155 Perimeter Center West, Atlanta, Georgia 30338-5414
--------------------------------------------------------------------------------
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)
(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 of 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
The audit of the Company's 2002 financial statements and the reaudits of the
Company's 2000 and 2001 financial statements were completed on April 29, 2003
which delayed the Company's ability to begin focusing on the 1st quarter's
financial information and Form 10-Q. As such, we were unable to complete the
preparation and review of our 1st quarter 2003 Form 10-Q by the required filing
date without unreasonable cost and effort.
PART IV-- OTHER INFORMATION
(1) Name and telephone number of person to contact in regard to this
notification
Dan Streek 678 579-5000
--------------------------------------------------------------------------------
(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 answer is no,
identify report(s). [ ]Yes [X]No
The Company filed its Form 10-K for the year ended December 31, 2003 without
including the interim financial information required by Item 302 of Regulation
S-K.
--------------------------------------------------------------------------------
(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.
Mirant Corporation
--------------------------------------------------------------------------------
(Name of Registrant as Specified in Charter)
has caused this notification to be signed on its behalf by the undersigned
hereunto duly authorized.
Date: May 15, 2003 By /s/ Dan Streek
---------------------- ----------------------------------
Dan Streek, Vice President and
Controller
(Principal Accounting Officer)