UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549
____________________
FORM 8-K/A
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 22, 2005
NATIONAL R.V. HOLDINGS, INC.
-------------------------------------------------------------------------------
(Exact name of registrant as specified in its charter)
Delaware 0-22268 33-0371079
------------------------------ --------------------- -------------------------
(State or other jurisdiction (Commission File No.) (I.R.S. Employer
of incorporation) Identification No.)
3411 N. PERRIS BOULEVARD
PERRIS, CALIFORNIA 92571
-------------------------------------------------------------------------------
(Address of principal executive offices and zip code)
Registrant's telephone number, including area code: (951) 943-6007
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-2(b))
[ ] Pre-commencement communications pursuant to Rule 13e-4(c) under the
Exchange Act (17 CFR 240.13e-4(c))
Item 2.02. Results Of Operations And Financial Condition
Attached and incorporated herein by reference as Exhibit 99.1 is a copy of
a press release of National R.V. Holdings, Inc. (the "Company"), dated August 5,
2005, announcing, among other items, a revision to the previously announced
valuation allowance against the Company's December 31, 2004 net deferred tax
asset. Such information, including the Exhibit attached hereto, shall not be
deemed "filed" for purposes of Section 18 of the Securities Act of 1934, nor
shall it be deemed incorporated by reference in any filing under the Securities
Act of 1933, except as shall be expressly set forth by specific reference in
such filing.
Item 2.06. Material Impairments
The Company announced on August 5, 2005 that the amount of a tax valuation
allowance established against its deferred tax asset has been revised. The
Company previously reported in its Form 8-K dated July 22, 2005 and filed with
the Securities and Exchange Commission on July 28, 2005 that it will record a
non-cash charge of $8.0 million to establish a full valuation allowance against
its December 31, 2004 net deferred tax asset. The $8.0 charge represented a full
valuation reserve on the tax benefit from the net operating loss carryforward.
After further analysis by the Company, the amount of the non-cash charge has
been adjusted to $11.1 million and includes all of the Company's net deferred
tax assets and deferred tax liabilities as of December 31, 2004.
Item 9.01(c). Financial Statements and Exhibits
99.1 Press Release of National R.V. Holdings, Inc. dated August 5, 2005.
SIGNATURE
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, thereto duly authorized.
NATIONAL R.V. HOLDINGS, INC.
By: /s/ THOMAS J. MARTINI
-----------------------
Thomas J. Martini
Chief Financial Officer
Date: August 5, 2005