ESSENTIALSYSTEMS COM INC
NT 10-Q, 2000-07-17
NON-OPERATING ESTABLISHMENTS
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                                  UNITED STATES
                       SECURITIES AND EXCHANGE COMMISSION
                             WASHINGTON, D. C. 20549

                                   FORM 12B-25

                           NOTIFICATION OF LATE FILING

                         Commission File Number: 0-26475

/_ / Form 10-K  /_ / Form 20-F  /_ / Form 11-K  /X / Form 10-Q /_ / Form N-SAR

(Check One):

For Period Ended:   May 31, 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:
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 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.



Copies of Communications Sent to:

                                   Mintmire & Associates
                                   265 Sunrise Avenue, Suite 204
                                   Palm Beach, FL 33480
                                   Tel: (561) 832-5696
                                   Fax: (561) 659-5371

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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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<PAGE>




                        PART 1 -- REGISTRANT INFORMATION

                           essentialsystems.com, Inc.
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                             Full Name of Registrant

                                       N/A
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                            Former Name if Applicable

                        222 Lakeview Avenue, PMB 160-183
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            Address of Principal Executive Office (Street and Number)

                            West Palm Beach, FL 33401
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                            City, State and Zip Code


                       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)

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

     [X]  (b) The subject annual report,  semi-annual report,  transition report
          on Form 10-K, 20-F,  11-K, or 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 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 the Form 10-K,  20-F,  11-K,
N-SAR, or the transition  report or portion  thereof,  could not be filed within
the prescribed time period. (ATTACH EXTRA SHEETS IF NEEDED)

The Registrant's Annual Report on Form 10-QSB for the quarter ended May 31, 2000
could not be filed  within the  prescribed  time period  because the  accounting
statements  could not be prepared by the Company  within such time period due to
the inability of the accounting firm to complete the work,  which work could not
have been completed without unreasonable effort and expense.



<PAGE>


                          PART IV -- OTHER INFORMATION

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

 Donald Mintmire       561                832-5696
 -----------------   ----------     ---------------------
     (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  reports  been  filed?  If answer is no,
identify report(s).

    [X] Yes     [  ] No

(3) Is it anticipated that any significant  change in results or 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

If so, attach an explanation of the  anticipated  change,  both  narratively and
quantitatively, and, if separate, state the reasons why a reasonable estimate of
the results cannot be made.

                           essentialsystems.com, Inc.
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                  (Name of Registrant as Specified in Charter)

has caused this notification to be signed on its behalf by the undersigned
hereunto duly authorized.

Date: July 15, 2000          BY:  /s/ KEVIN L. BELL
                             ------------------------------------
                              Kevin L. Bell,President






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