**UNITED STATES**

**SECURITIES AND EXCHANGECOMMISSION**

**Washington,D.C. 20549**

 

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**FORM 10-Q/A**

 

**Amendment No. 1**

 
| **(Mark One)**                                                                                                                                                           | ** **                                                                                                         |
|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------|--------------------------------------------------------------------------------------------------------------------|
| **ý**                                                                                                                                                               | **QUARTERLY  REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE  SECURITIES EXCHANGE ACT OF 1934**  |
| ** **                                                                                                                                                               |
| **For the Quarterly Period Ended March 31, 2005**                                                                                                                   |
| ** **                                                                                                                                                               |
| **or**                                                                                                                                                                   |
| ** **                                                                                                                                                               |
| **o**                                                                                                                                                                    | **TRANSITION  REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE  SECURITIES EXCHANGE ACT OF 1934** |
| ** **                                                                                                                                                               |
| **For the transition period from           to           ** |

 

**Commissionfile number 0-50514**

 

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**SUPERIOR ESSEX INC.**

(Exact name of registrant asspecified in its charter)

 

 
| **Delaware**                                                     | ** ** | **20-0282396**                        |
|------------------------------------------------------------------|------------|---------------------------------------|
| (State or  other jurisdiction of incorporation or  organization) |       | (I.R.S.  Employer Identification No.) |
|                                                             |       |                                  |
| **150 Interstate North Parkway Atlanta, Georgia**                | ** ** | **30339**                             |
| (Address of  principal executive offices)                        |       | (Zip code)                            |
|                                                             |       |                                  |
| **770-657-6000**                                                 |
| Registrant’s  telephone number, including area code         |

 

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Indicate by check mark whether theregistrant: (1) has filed all reports required to be filed by Section 13or 15(d) of the Securities Exchange Act of 1934 during the preceding12 months (or for such shorter period that the registrant was required tofile such reports) and (2) has been subject to such filing requirementsfor the past 90 days. Yes ý  No o

 

Indicate by check mark whether the registrantis an accelerated filer (as defined in Rule 12b-2 of the Exchange Act). Yes ý  No o

 

As of May 4, 2005, the registrant had17,118,363 shares of common stock, $0.01 par value, outstanding.

 

This Amendment No. 1 to Superior Essex’sQuarterly Report on Form 10Q for the quarterly period ended March 31,2005 is solely for the purpose of amending the certifications made pursuant to18 U.S.C. Section 1350, as adopted pursuant to Section 906 of theSarbanes-Oxley Act of 2002, and filed as Exhibits 32.1 and 32.2 to reflect thecorrect period covered by such certifications. This Amendment No. 1 to theQuarterly Report on Form 10Q for the quarterly period ended March 31,2005 does not reflect events occurring after the filing of the original Form 10Q,or modify or update the disclosures therein in any way other than as requiredto reflect these changes.

 

 

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**PART II.OTHER INFORMATION**

 

**ITEM 6. EXHIBITS**

 
| **Exhibit  Number** | ** ** | **Description**                                                                                                                                                                   |
|---------------------|------------|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|
| 32.1                |       | Certification of the Company’s Chief  Executive Officer pursuant to 18 U.S.C. Section 1350, as adopted  pursuant to Section 906 of the Sarbanes-Oxley Act of 2002. |
|                |       |                                                                                                                                                                              |
| 32.2                |       | Certification of the Company’s Chief  Financial Officer pursuant to 18 U.S.C. Section 1350, as adopted  pursuant to Section 906 of the Sarbanes-Oxley Act of 2002. |

 

 

**SIGNATURES**

 

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

 
|                       | Superior Essex Inc. |
|----------------------------|---------------------|
|                       |                |
|                       |                | /s/ DAVID S. ALDRIDGE |
|                       |                | David S. Aldridge |
|                       |                | *Executive Vice President, Chief Financial  Officer  and Treasurer* |
| Date: August 24, 2005 | By:                 | (duly authorized officer and principal  financial  and accounting officer) |

 

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