UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549
FORM 12b-25
NOTIFICATION OF LATE FILING
(Check One): X Form 10-KSB
For Period Ended: YEAR ENDED DECEMBER 31, 1997
PART I
REGISTRANT INFORMATION
NEVSTAR GAMING & ENTERTAINMENT CORPORATION
Exact name of small business issuer as specified in its charter
NEVSTAR GAMING CORPORATION
Former name if applicable
3175 West Post Road, Las Vegas, Nevada 89118
(Address of principal executive offices)
PART II
RULE 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.)
X YES (a), (b) and (c)
(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, Form 10-KSB for the year ended December 31,
1997,or portion thereof, will be filed on or before 15 calendar days after the
original due date of the Form 10-KSB.
(c) The accountant's statement or other exhibit required by Rule 12b-25c has
been attached if applicable.
PART III
NARRATIVE
The Registrant's management has been working on a number of time-sensitive and
important matters, including, but not limited to, obtaining licensing from the
Nevada Gaming Commission and issues relating to the opening of its Mesquite Star
Hotel and Casino project. The Registrant cannot file its Form 10-KSB for the
fiscal year ended December 31, 1997 by March 31, 1998 without unreasonable
effort and expense.
PART IV - OTHER INFORMATION
(1) Name and telephone number of person to contact in regard to this
notification
Mr. Jeffrey Gilbert (702) 269-1325
(Name) (Area Code and 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 subject report or portion thereof?
YES X NO
Note: This is a Development Stage Company which is continuing to incur pre-
opening losses related to its development activities. For the Company's year
ended December 31, 1997, losses are estimated to be approximately $800,000
greater than 1996 losses, in the normal course of pre-opening development. At
present, the Company has no revenues.
NEVSTAR GAMING & ENTERTAINMENT CORPORATION
(Name of Registrant as Specified in Charter)
has caused this notification to be signed on its behalf by the undersigned
hereunto duly authorized.
Date: March 27, 1998 By // Jeffrey Gilbert
Jeffery Gilbert,
President, Chief Operating Officer and Treasurer
