SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, DC 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):
             October 25, 2007
 
   
Breeze-Eastern Corporation
(Exact Name of Registrant as Specified in Charter)
         
Delaware   1-7872   95-4062211
 
(State or Other Jurisdiction
Of Incorporation)
  (Commission
File Number)
  (IRS Employer
Identification No.)
         
700 Liberty Ave, Union, New Jersey       07083
 
(Address of Principal Executive Offices)       (Zip Code)
     
Registrant’s telephone number, including area code
  (908) 688-2440
 
   
 
   
(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:
o   Written communications pursuant to Rule 425 under the Securities Act (17 CFR 230.425)
 
o   Soliciting material pursuant to Rule 14a-12 under the Exchange Act (17 CFR 240.14a-12)
 
o   Pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange Act (17 CFR 240.14d-2(b)
 
o   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.
On October 25, 2007, the Company reported its results of operations for the second quarter of its fiscal year ending March 31, 2008.
Reference is made to the Company’s press release dated October 25, 2007, a copy of which is attached hereto as Exhibit 99 to this Form 8-K.
ITEM 9.01 Financial Statements and Exhibits.
     (a) Financial Statements of Business Acquired. None
     (b) Pro Forma Financial Information. None
     (c) Shell Company Transactions. Not applicable.
     (d) Exhibits.
     
Exhibit   Description
 
   
99
  Press Release of the Company dated October 25, 2007.

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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.
         
  BREEZE-EASTERN CORPORATION
 
 
  By:             /s/ Joseph F. Spanier    
               Joseph F. Spanier, Executive Vice President,   
               Chief Financial Officer and Treasurer   
 
Date: October 25, 2007

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