Grill Concepts Inc. on Thursday filed for an extension to delay the filing of its Form 10-Q for the first quarter ended March 27 to continue working on changing its lease accounting methods to conform to generally accepted accounting principles.

The Los Angeles-based operator of the Daily Grill chain of restaurants said it is trying to complete and file its annual 2004 Form 10-K, along with the restatement of its financial statements for 2002 and 2003, to reflect the revised accounting treatment.

Until the 2004 Form 10-K is finalized, the company is unable to prepare and file its quarterly report, Grill Concepts said in a statement.

On April 18, the Nasdaq warned that Grill Concepts’ stock was in danger of being delisted because it had failed to file its annual report. On March 31, Grill Concepts said it was delaying the report to get more time to review its lease accounting methods.