SECURITIES AND EXCHANGE COMMISSION

Washington, D.C. 20549

 

FORM 8-K

 

Current Report Pursuant to Section 13 or 15(d)
of the Securities Exchange Act of 1934

 

Date of Report (Date of earliest event reported): July 19, 2004

 

TRANS WORLD ENTERTAINMENT CORPORATION

(Exact name of registrant as specified in its charter)

 

New York

 

0-14818

 

14-1541629

(State or other jurisdiction
of incorporation)

 

(Commission
File Number)

 

(I.R.S. Employer
identification No.)

 

 

 

 

 

38 Corporate Circle, Albany, New York

 

12203

(Address of principal executive offices)

 

(Zip Code)

 

Registrant’s telephone number, including area code: (518) 452-1242

 

None

(Former name or former address, if changed since last report.)

 

 



 

ITEM 5. OTHER EVENTS AND REGULATION FD DISCLOSURE.

 

See the press release attached hereto as Exhibit 99.1 dated July 19, 2004, discussing Trans World Entertainment Corporation’s closing of a federal income tax examination for periods through fiscal year 1999. Accordingly, the Company increased its annual guidance to reflect the earnings per share impact of the reversal.

 

ITEM 7. FINANCIAL STATEMENTS AND EXHIBITS.

 

(c) EXHIBITS. The following is furnished as an Exhibit to this Report:

 

Exhibit
No.

 

Description

 

 

 

99.1

 

Trans World Entertainment Company Press Release dated July 19, 2004.

 

2



 

SIGNATURES

 

Pursuant to the requirements of the Securities Exchange Act of 1934, the registrant has duly caused this report to be signed on its behalf by the undersigned thereunto duly authorized.

 

 

TRANS WORLD ENTERTAINMENT CORPORATION

 

 

 

 

 

 

 

Date:  July 19, 2004

 

 

 

John J. Sullivan

 

 

Executive Vice President-Finance, Chief

 

 

Financial Officer and Secretary

 

 

3



 

EXHIBIT INDEX

 

Exhibit
No.

 

Description

 

 

 

99.1

 

Trans World Entertainment Company Press Release dated July 19, 2004.

 

4