LIVING CARD CO INC
NT 10-Q, 1999-11-15
GREETING CARDS
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                SECURITIES AND EXCHANGE COMMISSION
                     WASHINGTON, D.C.  20549

                           FORM 12b-25

                   NOTIFICATION OF LATE FILING

                                                    SEC FILE NUMBER 333-63063
                                                     CUSIP NUMBER ___________


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


      For Period Ended:      September 30, 1999
                        -----------------------
      [ ] Transition Report on Form 10-KSB
      [ ] 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______________________.

_____________________________________________________________________________

     If the notification relates to a portion of the filing checked above,
identify the Item(s) to which the notification relates:  Not Applicable
 _____________________________________________________________________________


PART I - Registrant Information


      Full Name of Registrant:       THE LIVING CARD COMPANY
      Former Name if Applicable:     Not Applicable

      Address of Principal Executive Office (Street and Number):
      1174 East 2700 South, #16
      Salt Lake City, Utah 84106

PART II - Rules 12b-25 (b) and (c)

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

      [X]   The subject report on 10-QSB will be filed on or before the
fifth calendar day following the prescribed due date;

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

PART III - Narrative

     The Company's auditors are currently attempting to verify certain
information. It is anticipated such information may require certain
adjustments to the financial statements, and will be obtained,
on or about November 12, 1999.  The unaudited financial statements will
be completed shortly thereafter for a filing on or before November 20, 1999.

PART IV - Other Information

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

                 James C. Lewis          (801) 530-0447

      (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).          [ ]  Yes    [X]    No

       The Company has not yet filed its Form 10KSB Annual Report for its
year ended June 30, 1999

      (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


THE LIVING CARD COMPANY has caused this notification to be signed on its
behalf by the undersigned thereunto duly authorized.

                                       THE LIVING CARD COMPANY



Date:  November  15, 1999              By:  /s/John F. Lund
                                          -------------------------
                                               John F. Lund
                                               President




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