Item 12. Results of Operations and Financial Conditions.

On May 5, 2004, Superior Essex Inc. issued a press release announcing its results of operations for the quarter ended March 31, 2004. A copy of the press release is furnished herewith as Exhibit 99.1.

The information in this Form 8-K and the Exhibit attached hereto shall not be deemed to be "filed" for purposes of Section 18 of the Securities Exchange Act of 1934, as amended, nor shall it be deemed to be incorporated by reference in any filing under the Securities Act of 1933, as amended, except as shall be expressly set forth by specific reference in such filing.