SAN DIEGO SOCCER DEVELOPMENT CORP
NT 10-Q, 2000-11-14
AMUSEMENT & RECREATION SERVICES
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                     U.S. SECURITIES AND EXCHANGE COMMISSION
                             WASHINGTON, D.C. 20549

                                   FORM 12b-25

                           NOTIFICATION OF LATE FILING

                                               Commission File Number: 000-27487
(Check One)

[ ] Form 10-K   [ ] Form 20-F   [ ] Form 11-K   [X] Form 10-Q and Form 10-QSB
[ ] N-SAR

For Period Ended:  SEPTEMBER  30, 2000
                 ---------------------------------------------------------------

[ ] 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:
                                ------------------------------------------------

READ ATTACHED INSTRUCTION SHEET 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.

         If the notification relates to a portion of the filing checked above,
identify the Item(s) to which the notification relates:

                                     PART I
                             REGISTRANT INFORMATION

Full Name of Registrant: SAN DIEGO SOCCER DEVELOPMENT CORPORATION
                        --------------------------------------------------------

Former Name if Applicable:
                          ------------------------------------------------------


--------------------------------------------------------------------------------


Address of Principal Executive Office (STREET AND NUMBER): 5222 BALBOA AVENUE,
                                                           ---------------------

SUITE 24
--------------------------------------------------------------------------------

City, State and Zip Code: SAN DIEGO, CALIFORNIA 92117-6951
                         -------------------------------------------------------



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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;

         (b)      The subject annual report, semi-annual report, transition
                  report on Form 10-K, Form 20-F, 11-K or Form N-SAR, or portion
                  thereof will be filed on or before the fifteenth calendar
[X]               day following the prescribed due date; or the subject
                  quarterly report or 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 Form 10-K, 20-F, 11-K,
10-Q, N-SAR, or the transition report or portion thereof could not be filed
within the prescribed period. (Attach extra sheets if needed)

         The preparation of the Company's quarterly financial statements and of
the Management Discussion and Analysis for the Company's quarterly financial
statements is taking longer than expected. The Company's quarterly financial
statements and the Management Discussion and Analysis for the Company's
quarterly financial statements can not be completed by the filing date without
an undue financial burden on the Company.

                                     PART IV
                                OTHER INFORMATION

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

         MATTEO G. DASTE, ESQ.           (949)             453-0300
--------------------------------------------------------------------------------
                (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 report(s) been filed? If the answer is no,
identify report(s).
                                                                  [X] Yes [ ] No


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         (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 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.

                    SAN DIEGO SOCCER DEVELOPMENT CORPORATION
                    ----------------------------------------
                  (Name of Registrant as specified in charter)

         Has caused this notification to be signed on its behalf by the
undersigned thereunto duly authorized.

Date: November 14, 2000              By:   s/ SARKIS KALOUSTIAN
                                        ----------------------------------------
                                           Sarkis Kaloustian, President

INSTRUCTION: The form may be signed by an executive officer of the registrant or
by any other duly 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 the 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).



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