US AMATEUR SPORTS INC
NT 10-Q, 1998-01-15
AMUSEMENT & RECREATION SERVICES
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              UNITED STATES SECURITIES AND EXCHANGE COMMISSION
                           Washington, D.C. 20549

                                FORM 12b-25
                                                               SEC FILE NUMBER
                         NOTIFICATION OF LATE FILING              33-96638-A

                                FORM 10-QSB                      CUSIP NUMBER
                                                                  903310 10 5
                     For Period Ended: November 30, 1997

[Nothing in this form shall be construed to imply that the Commission has
verified any information contained herein.]

PART I - REGISTRANT INFORMATION

                           U S AMATEUR SPORTS, INC.
                           ------------------------
                           Full Name of Registrant

                               Not Applicable
                          -------------------------
                          Former Name if Applicable

                        3932 RCA Boulevard, Suite 3209
           --------------------------------------------------------
           Address of Principal Executive Office (Street and Number)

                       Palm Beach Gardens, Florida 33410
                       ---------------------------------
                           City, State and Zip Code

PART II - RULES 12b-25(b) AND (c)

If the subject report could not be filed without unreasonable effort or
expense and the Registrant seeks relief pursuant to Rule 12b-25(b), the
following should be completed.  (Check box if appropriate)

     (a)  The reasons described in reasonable detail in Part III of this form
          could not be eliminated without unreasonable effort or expense;

     (b)  The subject annual report, semi-annual report, transition report on
          Form 10-K, Form 20-F, 11-K, Form N-SAR, or portion thereof, will be
          filed on or before the fifteenth calendar day following the
[X]       prescribed due date; or the subject quarterly report of transition
          report on Form 10-Q, or portion thereof will be filed on or before
          the fifth calendar day following the prescribed due date; and

     (c)  The accountant's statement or other exhibit required by Rule 12b-
          25 has been attached if applicable.

PART III - NARRATIVE

State below in reasonable detail the reasons why the Form 10-K, 11-K, 10-Q,
N-SAR, or the transition report or portion thereof, could not be filed within
the prescribed time period.

The Company's chief financial officer has been out of town and therefore
unable to prepare the Form 10-QSB so that it can be filed by the current due
date.
<PAGE>
PART IV - OTHER INFORMATION

(1)  Name and telephone number of person to contact in regard to this
     notification.

                Meg Beck                     303/893-2300
               -------------          -----------------------------
                  (Name)              (Area Code)(Telephone Number)

(2)  Have all other periodic reports required under Section
     13 or 15(d) of the Securities Exchange Act of 1934 or
     Section 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 
     reports) been filed?  If answer is no, identify report(s). [X]Yes   [ ]No

(3)  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?   [ ]Yes   [X]No
- ------------------------------------------------------------------------------

                           U S AMATEUR SPORTS, INC.
                 -------------------------------------------
                 (Name of Registrant as Specified in Charter)

has caused this notification to be signed on its behalf by the undersigned
hereunto duly authorized.

                                     U S AMATEUR SPORTS, INC.

                                     By/s/ Gerald V. Bergman
                                       Gerald V. Bergman
                                       Chief Financial Officer
                                                                   
Date:  January 15, 1998
[ATTENTION: Intentional misstatements of omissions of fact constitute Federal
Criminal Violations (See 18 U.S.C. 1001).]


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