UNITED STATES
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) February 3, 2005
Globix Corporation
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(Exact name of registrant as specified in its charter)
Delaware 13-3781263
(State or other jurisdiction of (IRS Employer Identification No.)
incorporation)
1-14168
(Commission
File Number)
139 Centre Street, 10013
New York, New York
(Address of principal executive offices) (Zip Code)
Registrant's telephone number, including area code (212) 334-8500
(Former name or former address, if changed since last report)
Check the appropriate box below if the Form 8-K filing is intended to
simultaneously satisfy the filing obligation of the registrant under any of the
following provisions (SEE General Instruction A.2. below):
[ ] Written communications pursuant to Rule 425 under the Securities Act (17 CFR
230.425)
[ ] Soliciting material pursuant to Rule 14a-12 under the Exchange Act (17 CFR
240.14a-12)
[ ] Pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange
Act (17 CFR 240.14d-(b))
[ ] Pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange
Act (17 CFR 240.13e-4(c))
Form 8-K, Current Report
Globix Corporation
Commission File No. 001-14168
Item 4.02. Non Reliance on Previously Issued Financial Statements or a Related
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Audit Report or Completed Interim Review.
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On February 3, 2005, Globix Corporation determined that its payroll and
occupancy cost incurred in support of network operations, systems and customer
services should be allocated to cost of revenue rather than selling, general and
administrative expenses and therefore concluded that the previously issued
financial statements for the years ended 2003 and 2004 contained in the
Company's Annual Report on Form 10-K for the period ended September 30, 2004
should be restated. Globix's chief executive officer and chief financial officer
have discussed the restatement with Globix's independent accountants.
On February 9, 2005, Globix filed an Annual Report on Form 10-K/A for the period
ended September 30, 2004 with the Securities and Exchange Commission to reflect
changes required as a result of the restatement.
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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 hereunto duly authorized.
Dated: February 9, 2005 Globix Corporation
By: /s/ Robert M. Dennerlein
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Name: Robert M. Dennerlein
Title: Chief Financial Officer
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