UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549
FORM 12b-25
NOTIFICATION OF LATE FILING
SEC FILE NUMBER
0-27994
CUSIP NUMBER
744654104
(Check One): [X] Form 10-K and Form 10-KSB [ ] Form 20-F
[ ] Form 11-K [ ] Form 10-Q and Form 10-QSB [ ]Form N-SAR
For Period Ended: December 31, 1997
( ) Transition Report on Form 10-K
( ) Transition Report on Form 20-F
( ) Transition Report on Form 11-K
( ) Transition Report on Form 10-Q
( ) Transition Report on Form N-SAR
For the Transition Period Ended: December 31, 1997
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Read Instructions (on back page) Before Preparing Form. Please
Print or Type.
Nothing in this form shall be construed to imply that the
Commission has
verified any information contained herein.
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If the notification relates to a portion of the filing checked above, identify
the item(s) to which the notification relates:
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PART I - REGISTRANT INFORMATION
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Full Name of Registrant
The Publishing Company of North America, Inc.
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Former Name if Applicable
Not Applicable
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Address of Principal Executive Office (Street and Number)
186 P.C.N.A. Parkway
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City, State, and Zip Code
Lake Helen, FL 32744
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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;
XX (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 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(c) has been attached if applicable.
PART III - NARRATIVE
State below in reasonable detail the reasons why the Form 10-K and
Form 10-KSB, 10-Q and 10-QSB, N-SAR, or the transition report or
portion thereof, could not be filed within the prescribed time
period. (Attach Extra Sheets if Needed)
<PAGE>
There are two primary reasons. The Registrant's Board of Directors have not yet
been able to be provided for their review a draft of the Form 10-KSB with the
audited financial statements. Secondly, the Registrant plans to have a meeting
of its Board of Directors on April 2, 1998 at which time significant decisions
may be made which will have disclosure consequences.
PART IV - OTHER INFORMATION
(1) Name and telephone number of person to contact in regard to this
notification.
James M. Koller, CFO (904) 228-1000, Extension 337
(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 he earnings statements to be included in the subject
report or portion thereof? [ ] Yes [X] No
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.
The Publishing Company of North America, Inc.
(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 30, 1998 By: /s/ James M. Koller
Chief Financial Officer
(Principal Financial and
Accounting Officer)
INSTRUCTION: The form may be signed by an executive officer of the registrant or
by any other duty authorized representative. The name and title of the person
signing the form shall be typed or printed beneath the signature. If the
statement is signed on behalf of he registrant by an authorized representative
(other than an executive officer), evidence of the representative's authority to
sign on behalf of the registrant shall be filed with the form.
ATTENTION
Intentional misstatements or omissions of fact constitute Federal
Criminal Violations. (See 18 U.S.C. 1001)
