<SUBMISSION>
<ACCESSION-NUMBER>0000950144-05-003505
<TYPE>NT 10-K
<PUBLIC-DOCUMENT-COUNT>1
<PERIOD>20050102
<FILING-DATE>20050404
<DATE-OF-FILING-DATE-CHANGE>20050404
<EFFECTIVENESS-DATE>20050404
<FILER>
<COMPANY-DATA>
<CONFORMED-NAME>ALEXANDERS J CORP
<CIK>0000103884
<ASSIGNED-SIC>5812
<IRS-NUMBER>620854056
<STATE-OF-INCORPORATION>TN
<FISCAL-YEAR-END>0103
</COMPANY-DATA>
<FILING-VALUES>
<FORM-TYPE>NT 10-K
<ACT>34
<FILE-NUMBER>001-08766
<FILM-NUMBER>05731175
</FILING-VALUES>
<BUSINESS-ADDRESS>
<STREET1>3401 WEST END AVE
<STREET2>P O BOX 24300
<CITY>NASHVILLE
<STATE>TN
<ZIP>37203
<PHONE>6152691900
</BUSINESS-ADDRESS>
<MAIL-ADDRESS>
<STREET1>3401 WEST END AVE
<STREET2>SUITE 260
<CITY>NASHVILLE
<STATE>TN
<ZIP>37203
</MAIL-ADDRESS>
<FORMER-COMPANY>
<FORMER-CONFORMED-NAME>VOLUNTEER CAPITAL CORP / TN /
<DATE-CHANGED>19920703
</FORMER-COMPANY>
<FORMER-COMPANY>
<FORMER-CONFORMED-NAME>WINNERS CORP
<DATE-CHANGED>19890910
</FORMER-COMPANY>
<FORMER-COMPANY>
<FORMER-CONFORMED-NAME>VOLUNTEER CAPITAL CORP
<DATE-CHANGED>19820520
</FORMER-COMPANY>
</FILER>
<DOCUMENT>
<TYPE>NT 10-K
<SEQUENCE>1
<FILENAME>g94312ntnt10vk.htm
<DESCRIPTION>J. ALEXANDER'S CORPORATION - FORM NT 10-K
<TEXT>
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<TITLE>J. ALEXANDER'S CORPORATION - FORM NT 10-K</TITLE>
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    <B><FONT size="2">UNITED STATES<BR>
    SECURITIES AND EXCHANGE COMMISSION<BR>
    Washington, D.C. 20549<BR>
    <BR>
    FORM 12b-25<BR>
    <BR>
    NOTIFICATION OF LATE FILING</FONT></B></TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD align="center" valign="top">
    <B><FONT size="2">___________________________<BR>
     </FONT></B><FONT size="2">OMB APPROVAL<BR>
    ___________________________<BR>&nbsp;OMB Number
    3235-0058&nbsp;<BR>&nbsp;Expires: March 31,
    2006&nbsp;<BR>&nbsp;Estimated average burden<BR>&nbsp;hours per
    response&nbsp;..&nbsp;2.50&nbsp;<BR>
    <HR size="1" noshade>___________________________<BR>
    SEC FILE NUMBER<BR>
    1-8766<BR>
    <HR size="1" noshade>___________________________<BR>
    CUSIP NUMBER<br>
&nbsp;
    </FONT></TD>
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<TR valign="top">
    <TD nowrap align="left">(<I>Check One</I>):</TD>
    <TD nowrap align="center"><FONT face="wingdings">&#120;</FONT>Form&nbsp;10-K</TD>
    <TD nowrap align="center"><FONT face="wingdings">&#111;</FONT>Form 20-F</TD>
    <TD nowrap align="center"><FONT face="wingdings">&#111;</FONT>Form 11-K</TD>
    <TD nowrap align="center"><FONT face="wingdings">&#111;</FONT>Form 10-Q</TD>
    <TD nowrap align="center"><FONT face="wingdings">&#111;</FONT>Form N-SAR</TD>
    <TD nowrap align="right"><FONT face="wingdings">&#111;</FONT>Form N-CSR</TD>
</TR>

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<P>


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    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD colspan="5" align="left" valign="bottom">
    <FONT size="2">For Period Ended:
January 2, 2005</font></td>
</tr>

<tr><td>&nbsp;</td></tr>

<TR>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD colspan="5" align="left" valign="bottom">
    <FONT size="2"><FONT face="wingdings">&#111;</FONT>&nbsp;Transition
    Report on Form&nbsp;10-K
    </FONT></TD>
</TR>

<TR>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD colspan="5" align="left" valign="bottom">
    <FONT size="2"><FONT face="wingdings">&#111;</FONT>&nbsp;Transition
    Report on Form&nbsp;20-F
    </FONT></TD>
</TR>

<TR>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD colspan="5" align="left" valign="bottom">
    <FONT size="2"><FONT face="wingdings">&#111;</FONT>&nbsp;Transition
    Report on Form&nbsp;11-K
    </FONT></TD>
</TR>

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    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD colspan="5" align="left" valign="bottom">
    <FONT size="2"><FONT face="wingdings">&#111;</FONT>&nbsp;Transition
    Report on Form&nbsp;10-Q
    </FONT></TD>
</TR>

<TR>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD colspan="5" align="left" valign="bottom">
    <FONT size="2"><FONT face="wingdings">&#111;</FONT>&nbsp;Transition
    Report on Form&nbsp;N-SAR
    </FONT></TD>
</TR>
<tr><td>&nbsp;</td></tr>

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    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD nowrap colspan="6" align="left" valign="bottom">
    <FONT size="2">For the Transition Period Ended: ___________________________________________________________</font></td>
</tr>
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<DIV>&nbsp;</DIV>


<P align="center">
<I>Read Instruction (on back page) Before Preparing Form. Please
Print or Type.</I>

<DIV align="center">
<B>Nothing in this form shall be construed to imply that the
Commission has verified any information contained herein.</B>
</DIV>

<P align="left">
If the notification relates to a portion of the filing checked
above, identify the Item(s) to which the notification relates:

<P align="center">


<P align="left">
<HR size="1" width="100%" align="left" noshade>

<P align="left">
<B>PART I&nbsp;&#151; REGISTRANT INFORMATION</B>

<P align="center">J. Alexander&#146;s Corporation

<DIV align="left">
<HR size="1" width="100%" align="left" noshade>
</DIV>
<DIV align="center">
Full Name of Registrant
</DIV>

<P align="center">Not applicable


<DIV align="left">
<HR size="1" width="100%" align="left" noshade>
</DIV>
<DIV align="center">
Former Name if Applicable
</DIV>

<P align="center">P.O. Box 24300, 3401 West End Avenue


<DIV align="left">
<HR size="1" width="100%" align="left" noshade>
</DIV>
<DIV align="center">
Address of Principal Executive Office <I>(Street and Number)</I>
</DIV>

<P align="center">Nashville, Tennessee 37203


<DIV align="left">
<HR size="1" width="100%" align="left" noshade>
</DIV>

<DIV align="center">
City, State and Zip Code
</DIV>

<P align="left">
<B>PART II&nbsp;&#151; RULE 12b-25(b) AND (c)</B>

<P align="left">
If the subject report could not be filed without unreasonable
effort or expense and the registrant seeks relief pursuant to
Rule&nbsp;12b-25(b), the following should be completed. (Check
box if appropriate.)

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    <TD width="84%"><FONT size="2">&nbsp;</FONT></TD>
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    <DIV style="margin-left:10px; text-indent:-10px">
    <FONT size="2"><FONT face="wingdings">&nbsp;</FONT>
    </FONT></DIV>
    </TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD align="right" valign="top">
    <FONT size="2">(a)
    </FONT></TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD align="left" valign="top">
    <FONT size="2">The reason described in reasonable detail in
    Part&nbsp;III of this form could not be eliminated without
    unreasonable effort or expense
    </FONT></TD>
</TR>

<TR>
    <TD align="left" valign="top">
    <DIV style="margin-left:10px; text-indent:-10px">
    <FONT size="2"><FONT face="wingdings">&#120;</FONT>&nbsp;
    </FONT></DIV>
    </TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD align="right" valign="top">
    <FONT size="2">(b)
    </FONT></TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD align="left" valign="top">
    <FONT size="2">The subject annual report, semi-annual report,
    transition report on Form&nbsp;10-K, Form&nbsp;20-F,
    Form&nbsp;11-K, Form&nbsp;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&nbsp;10-Q, or portion
    thereof, will be filed on or before the fifth calendar day
    following the prescribed due date; and
    </FONT></TD>
</TR>

<TR>
    <TD align="left" valign="top">
    <DIV style="margin-left:10px; text-indent:-10px">
    <FONT size="2"><FONT face="wingdings">&nbsp;</FONT>
    </FONT></DIV>
    </TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD align="right" valign="top">
    <FONT size="2">(c)
    </FONT></TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD align="left" valign="top">
    <FONT size="2">The accountant&#146;s statement or other exhibit
    required by Rule&nbsp;12b-25(c) has been attached if applicable.
    </FONT></TD>
</TR>

</TABLE>
</CENTER>

<P align="left">
<B>PART III&nbsp;&#151; NARRATIVE</B>

<P align="left">
State below in reasonable detail why Forms&nbsp;10-K, 20-F,
11-K, 10-Q, N-SAR, N-CSR, or the transition report or portion
thereof, could not be filed within the prescribed time period.

<P align="left">
The Registrant seeks relief pursuant to Rule
12b-25(b) with respect to the Form 10-K.
<P align="left">
The late filing of our Annual Report on Form 10-K for the year ended
January 2, 2005 is the result of delays in reviewing the accounting
treatment for income taxes related to the timing of recognition of
gift certificate revenues for tax purposes. This matter recently arose as a result of the examination of our
federal income tax returns by the Internal Revenue Service. The issue
relates primarily to a timing difference resulting from a possible requirement for us to recognize gift
certificate revenues for tax purposes on a cash basis rather than an
accrual basis as the IRS has questioned whether the company met certain technical requirements which would have
allowed a deferral of two years following the year in which gift
cards were sold for recognizing gift card revenue related to
unredeemed certificates.

<P align="left">The amount of any adjustment to net income with respect to this
matter is not expected to exceed approximately $650,000 in the
aggregate. Management is evaluating the matter and, based on initial
review, does not expect the amounts to be material to the results or financial statements of any
previous year. We have not yet determined the exact amount of
additional liabilities that will be required and whether the accruals
should be recognized in 2004 or prior years.


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    <DIV style="margin-left:10px; text-indent:-10px">
    <FONT size="2">SEC 1344 (07-03)
    </FONT></DIV>
    </TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD align="left" valign="bottom">
    <B><FONT size="2">Persons who are to respond to the collection
    of information contained in<BR>
    this form are not required to respond unless the form displays a
    currently<BR>
    valid OMB control number.</FONT></B></TD>
</TR>

</TABLE>
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<P><HR noshade><P>
<H5 align="left" style="page-break-before:always">&nbsp;</H5><P>
<P align="left">
<B>PART IV&nbsp;&#151; OTHER INFORMATION</B>
<P>

<TABLE width="100%" border="0" cellpadding="0" cellspacing="0">

<TR>
    <TD width="4%"></TD>
    <TD width="96%"></TD>
</TR>

<TR valign="top">
    <TD>(1)&nbsp;</TD>
    <TD align="left">
    Name and telephone number of person to contact in regard to this
    notification</TD>
</TR>

</TABLE>

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    <TD width="3%"><FONT size="2">&nbsp;</FONT></TD>
    <TD width="13%"><FONT size="2">&nbsp;</FONT></TD>
    <TD width="3%"><FONT size="2">&nbsp;</FONT></TD>
    <TD width="38%"><FONT size="2">&nbsp;</FONT></TD>
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<TR>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD colspan="2" align="center"><FONT size="2">R. Gregory Lewis</FONT><br><HR size="1" noshade></TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD align="center"><FONT size="2">(615)</FONT><br><HR size="1" noshade></TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD align="center"><FONT size="2">269-1900</FONT><br><HR size="1" noshade></TD>

</TR>

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    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD colspan="2" align="center" valign="top">
    <FONT size="2">(Name)
    </FONT></TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD align="center" valign="top">
    <FONT size="2">(Area Code)
    </FONT></TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD align="center" valign="top">
    <FONT size="2">(Telephone Number)
    </FONT></TD>
</TR>

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    <TD width="4%"></TD>
    <TD width="96%"></TD>
</TR>

<TR valign="top">
    <TD>(2)&nbsp;</TD>
    <TD align="left">
    Have all other periodic reports required under Section 13 or
    15(d) of the Securities Exchange Act of 1934 or Section&nbsp;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 answer is no,
    identify

report(s).&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Yes&nbsp;<FONT face="wingdings">&#120;</FONT>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;No&nbsp;<FONT face="wingdings">&#111;
    </FONT></TD>
</TR>
<tr><td>&nbsp;</td></tr>

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    <TD>&nbsp;</TD>
    <TD align="left"><HR size="1" width="100%" align="left" noshade>
</tr>

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<TR>
    <TD width="50%"></TD>
    <TD width="50%"></TD>
</TR>

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    <TD align="left"></TD>
    <TD align="right"></TD>
</TR>

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<P>

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    <TD width="4%"></TD>
    <TD width="96%"></TD>
</TR>

<TR valign="top">
    <TD>(3)&nbsp;</TD>
    <TD align="left">
    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 statements to be included
    in the subject report or portion

thereof?&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Yes&nbsp;<FONT face="wingdings">&#111;</FONT>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;No&nbsp;<FONT face="wingdings">&#120;
    </FONT></TD>
</TR>
<tr><td>&nbsp;</td></tr>

<TR valign="top">
    <TD>&nbsp;</TD>
    <TD align="left">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.</td>
</TR>
<tr><td>&nbsp;</td></tr>

<TR valign="top">
    <TD>&nbsp;</TD>
    <TD align="left">As a result of the ongoing evaluation of the
matters described in Part III above, we are unable to determine with
certainty whether any significant change in results of operations
from the corresponding period for the last fiscal year will be
reflected by the earnings statements to be included in our Form 10-K.</td>
</TR>
</TABLE>

<P align="left">

<DIV align="left">
<HR size="1" width="100%" align="left" noshade>
</DIV>


<P align="center">J. Alexander&#146;s Corporation


<DIV align="center">
<HR size="1" width="67%" align="center" noshade>
</DIV>

<DIV align="center">
(Name of Registrant as Specified in Charter)
</DIV>

<P align="left">
has caused this notification to be signed on its behalf by the
undersigned hereunto duly authorized.

<DIV>&nbsp;</DIV>

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<TR>
    <TD width="43%"></TD>
    <TD width="55%"></TD>
    <TD width="2%"></TD>
</TR>

<TR valign="top">
    <TD nowrap align="left">Date&nbsp;April 4, 2005</TD>

<TD align="center">By&nbsp;/s/
R. Gregory
Lewis<HR noshade size="1" width="55%" align="center">
R. Gregory Lewis<br>Chief Financial Officer, Vice President
of<br>Finance and Secretary</TD>
    <TD align="right"></TD>
</TR>

</TABLE>


<P align="center">
<HR size="1" width="100%" align="left" noshade>
<div align="center"><FONT size="4"><b>ATTENTION</b></font></div>
<div align="center"><HR size="1" width="100%" align="left" noshade></div>

<DIV align="center">
<B><FONT size="2">Intentional misstatements or omissions of fact
constitute Federal Criminal Violations (See 18 U.S.C.
1001).</FONT></B>
</DIV>

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