UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549
FORM 12b-25
Commission File Number: 001-13684
CUSIP Number: 018772103
NOTIFICATION OF LATE FILING
(Check One):
Form
10-K Form 20-F Form
11-K [X] Form 10-Q
Form N-SAR Form N-CSR
For Period Ended: June 30, 2007
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:
Read attached instruction sheet 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:
PART I - REGISTRANT INFORMATION
Full Name of Registrant
Alliance One International, Inc.
Former Name if Applicable
Address of Principal Executive Office (Street and Number)
8001 Aerial Center Parkway
City, State and Zip Code
Morrisville, North Carolina 27560
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.)
| (a) The reasons described in reasonable detail in Part III of this form could not be eliminated without unreasonable effort or expense; |
|
[X] | (b) The subject annual report, semi-annual report, transition report on Form 10-K, Form 20-F, Form 11-K, Form N-SAR or Form N-CSR, 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 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
State below in reasonable detail the reasons why Forms 10-K, 20-F, 11-K, 10-Q, N-SAR, N-CSR, or the transition report portion thereof could not be filed within the prescribed time period. (Attach extra sheets if needed.)
Alliance One International, Inc. (the "Company") will be unable to file its Quarterly Report on Form 10-Q for the three months ended June 30, 2007 within the prescribed time period without unreasonable effort or expense. The delay relates to the Company's April 1, 2007 adoption of FASB Interpretation No. 48, Accounting for Uncertainty in Income Taxes ("FIN 48"). The completion of the Company's documentation and assessment of several complex non-US tax positions as required by FIN 48 has delayed finalization of the June 30, 2007 Form 10-Q. The Company expects to file its Quarterly Report on Form 10-Q for the three months ended June 30, 2007, as soon as practicable after the completion of the FIN 48 adoption procedures, which the Company expects will be no later than August 14, 2007.
PART IV - OTHER INFORMATION
(1)
Name and telephone number of person to contact in regard to this notification
James A. Cooley
919-379-4303
(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 statement to be included in the subject report or portion thereof? [X]Yes 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.
Alliance One International, Inc.
(Name of Registrant as Specified in Charter)
Has caused this notification to be signed on its behalf by the undersigned hereunto duly authorized.
Date
August 10, 2007
By:
/s/ James A Cooley
James A Cooley
Executive Vice President -
Chief Financial Officer