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UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549
FORM 10-Q/A
(Amendment No. 1)
(Mark One)
     
þ   QUARTERLY REPORT UNDER SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934
For the quarterly period ended June 30, 2011
OR
     
o   TRANSITION REPORT UNDER SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934
For the transition period from _____ to ____
Commission File Number: 000-21827
Amscan Holdings, Inc.
(Exact Name of Registrant as Specified in Its Charter)
     
Delaware   13-3911462
     
(State or other jurisdiction of incorporation or organization)   (I.R.S. Employer Identification No.)
 
80 Grasslands Road Elmsford, NY   10523
     
(Address of principal executive offices)   (Zip Code)
Registrant’s telephone number, including area code:
(914) 345-2020
          Indicate by check mark whether the issuer (1) has filed all reports required to be filed by section 13 or 15(d) of the Securities Exchange Act during the past 12 months (or for such shorter period that the registrant was required to file such reports), and (2) has been subject to such filing requirements for the past 90 days. o YES þ No
          Indicate by check mark whether the registrant has submitted electronically and posted on its corporate Web site, if any, every Interactive Data file required to be submitted and posted pursuant to Rule 405 of Regulation S-T (§ 232.405 of this chapter) during the preceding 12 months (or for such shorter period that the registrant was required to submit and post such files). þ YES o No
          Indicate by check mark whether the registrant is a large accelerated filer, an accelerated filer, a non-accelerated filer, or a smaller reporting company. See the definitions of “large accelerated filer,” “accelerated filer” and “smaller reporting company” in Rule 12b-2 of the Exchange Act. (Check one):
             
Large Accelerated Filer o    Accelerated Filer o    Non-Accelerated Filer   þ
(Do not check if a smaller reporting company)
  Smaller Reporting Company o 
     Indicate by check mark whether the registrant is a shell company (as defined in Rule 12b-2 of the Exchange Act). o YES þ No
     Indicate the number of shares outstanding of each of the issuer’s classes of common stock, as of the latest practicable date: No par value Common Stock:
          As of August 15, 2011, 1,000.00 shares of the Registrant’s common stock were outstanding.
 
 

 


TABLE OF CONTENTS

PART II — OTHER INFORMATION
Item 6. Exhibits
SIGNATURE
INDEX TO EXHIBITS
EX-101 INSTANCE DOCUMENT
EX-101 SCHEMA DOCUMENT
EX-101 CALCULATION LINKBASE DOCUMENT
EX-101 LABELS LINKBASE DOCUMENT
EX-101 PRESENTATION LINKBASE DOCUMENT
EX-101 DEFINITION LINKBASE DOCUMENT


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EXPLANATORY NOTE
          The sole purpose of this Amendment No. 1 to the Quarterly Report on Form 10-Q of Amscan Holdings, Inc. for the period ended June 30, 2011, filed with the Securities and Exchange Commission (the “SEC”) on August 15, 2011 (the “Form 10-Q”), is to furnish Exhibit 101 to the Form 10-Q in accordance with Rule 405(a)(2) of Regulation S-T. Exhibit 101 consists of the interactive data files that were not included with the Form 10-Q, as allowed by the 30-day grace period for the first quarterly period in which detailed tagged financial statements and block tagged footnotes are required.
          This Amendment No. 1 does not otherwise change or update the disclosures set forth in the Form 10-Q as originally filed and does not otherwise reflect events occurring after the original filing of the Form 10-Q.
          Pursuant to Rule 406T of Regulation S-T, the interactive data files contained in Exhibit 101 are not deemed filed or part of a registration statement or prospectus for purposes of Sections 11 or 12 of the Securities Act of 1933, as amended, are deemed not filed for purposes of Section 18 of the Securities Exchange Act of 1934, as amended, and otherwise are not subject to liability under these sections.
PART II — OTHER INFORMATION
Item 6.   Exhibits
     
Exhibit    
Number   Description of Exhibit
31.1*  
Certification of Chief Executive Officer pursuant to Rule 13a-14(a) and Rule 15d-14(a) of the Securities and Exchange Act, as amended.
   
 
31.2*  
Certification of Chief Financial Officer pursuant to Rule 13a-14(a) and Rule 15d 14(a) of the Securities and Exchange Act, as amended.
   
 
32*  
Certification of Chief Executive and Financial Officer pursuant to 18 U.S.C. Section 1350, as adopted pursuant to Section 906 of the Sarbanes-Oxley Act of 2002.
   
 
101**  
The following materials from Amscan Holdings, Inc. Quarterly Report on Form 10-Q for the quarter ended June 30, 2011 are formatted in XBRL (eXtensible Business Reporting Language): (i) the condensed income statements, (ii) the condensed statements of cash flows, (iii) the condensed balance sheets, and (iv) notes to condensed financial statements tagged as blocks of text.
 
*   Previously filed or furnished, as applicable, as an exhibit to the Quarterly Report on Form 10-Q (File No. 000-21827) of Amscan Holdings, Inc. for the period ended June 30, 2011 filed with the SEC on August 15, 2011.
 
**   Pursuant to applicable securities laws and regulations, we are deemed to have complied with the reporting obligation relating to the submission of interactive data files in such exhibits and are not subject to liability under any anti-fraud provisions of the federal securities laws as long as we have made a good faith attempt to comply with the submission requirements and promptly amend the interactive data files after becoming aware that the interactive data files fail to comply with the submission requirements. Users of this data are advised pursuant to Rule 406T of Regulation S-T that this interactive data file is deemed not filed or part of a registration statement or prospectus for purposes of sections 11 or 12 of the Securities Act of 1933, is deemed not filed for purposes of section 18 of the Securities Exchange Act of 1934, and otherwise is not subject to liability under these sections.

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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 thereunto duly authorized.
             
 
      AMSCAN HOLDINGS, INC.    
 
           
 
  By:   /s/ Michael A. Correale
 
Michael A. Correale
   
 
      Chief Financial Officer    
Date: September 2, 2011
      (on behalf of the registrant and as principal financial and accounting officer)    

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INDEX TO EXHIBITS
     
Exhibit    
Number   Description of Exhibit
31.1*  
Certification of Chief Executive Officer pursuant to Rule 13a-14(a) and Rule 15d-14(a), of the Securities and Exchange Act as amended.
   
 
31.2*  
Certification of Chief Financial Officer pursuant to Rule 13a-14(a) and Rule 15d 14(a), of the Securities and Exchange Act as amended.
   
 
32*  
Certification of Chief Executive and Financial Officer pursuant to 18 U.S.C. 1350, as adopted pursuant to Section 906 of the Sarbanes-Oxley Act of 2002.
   
 
   
 
101**  
The following materials from Amscan Holdings, Inc. Quarterly Report on Form 10-Q for the quarter ended June 30, 2011 are formatted in XBRL (eXtensible Business Reporting Language): (i) the condensed income statements, (ii) the condensed statements of cash flows, (iii) the condensed balance sheets, and (iv) notes to condensed financial statements tagged as blocks of text.
 
*   Previously filed or furnished, as applicable, as an exhibit to the Quarterly Report on Form 10-Q (File No. 000-21827) of Amscan Holdings, Inc. for the period ended June 30, 2011 filed with the SEC on August 15, 2011.
 
**   Pursuant to applicable securities laws and regulations, we are deemed to have complied with the reporting obligation relating to the submission of interactive data files in such exhibits and are not subject to liability under any anti-fraud provisions of the federal securities laws as long as we have made a good faith attempt to comply with the submission requirements and promptly amend the interactive data files after becoming aware that the interactive data files fail to comply with the submission requirements. Users of this data are advised pursuant to Rule 406T of Regulation S-T that this interactive data file is deemed not filed or part of a registration statement or prospectus for purposes of sections 11 or 12 of the Securities Act of 1933, is deemed not filed for purposes of section 18 of the Securities Exchange Act of 1934, and otherwise is not subject to liability under these sections.

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