LIVING CARD CO INC
NT 10-Q, 2000-02-14
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


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

For Period Ended:      December 31, 1999
                  -----------------------

     [ ] Transition Report on Form 10-KSB
     [ ] Transition Report on Form 20-F
     [ ] Transition Report on Form 11-K
     [ ] Transition Report on Form 10-QSB
     [ ] 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, INC.

     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 quarterly 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
February 18, 2000.  The Company expects that the unaudited financial
statements will be completed shortly thereafter for a filing on or before
February 21, 2000.



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).

     [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 the subject report or
portion thereof?

     [ ]  Yes     [X ]     No

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

                                        THE LIVING CARD COMPANY, INC.



Date:     February 14, 2000             By: /s/ John F. Lund
                                           ------------------------
                                             John F. Lund, President



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