JS BUSINESS WORKS INC
NT 10-K, 1998-12-28
PERSONAL SERVICES
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                     U.S. Securities and Exchange Commission
                             Washington, D.C. 20549

                                   Form 12-b25

                           NOTIFICATION OF LATE FILING           SEC FILE NUMBER
                                                                     0-24551

(Check One): [X]Form 10-KSB []Form 20-F []Form 11-K []Form 10-QSB []Form N-SAR
        For Period Ended: September 30, 1998

           [ ] 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 Instruction (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.

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

                            JS BUSINESS WORKS, INC.
                            Full Name of Registrant


                           Former Name if Applicable

                                   219 Almeria
           Address of Principal Executive Office (Street and Number)

                            West Palm Beach, FL 33405
                            City, State and Zip Code
<PAGE>
Part II-Rules 12b-25(b) and (c)

[X] (a) The reasons described in reasonable detail in Pat III of this form could
not be eliminated without unreasonable effort or expense.

[X] (b) The subject report will be filed on or before the fifteenth calendar day
following the prescribed date.


Part III-Narrative

Unscheduled travel of the independent  auditors' concurring partner reviewer has
delayed the release of the audit report.


Part IV-Other Information

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

  Charles Adams              (561)               804-9744
- -------------------------------------------------------------
    (Name)                (Area Code)      (Telephone Number)


Date: December 28, 1998


Pursuant to the requirements of the Securities Exchange Act of 1934, as amended,
this  report has been  signed  below by the  following  persons on behalf of the
registrant and in the capacities and dates indicated.




Dated: December 28, 1998           By:/s/Charles Adams
                                      ---------------------
                                      Charles Adams
                                      President
<PAGE>


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