LUTHER MEDICAL PRODUCTS INC
NT 10-K, 1997-09-29
SURGICAL & MEDICAL INSTRUMENTS & APPARATUS
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                                 UNITED STATES              
                      SECURITIES AND EXCHANGE COMMISSION    
                            Washington, D.C. 20549          
                                                            
                                  FORM 12b-25               
                                                            
                          NOTIFICATION OF LATE FILING       
                                                            
                                 (Check One):
  [X] Form 10-K  [_] Form 20-F  [_] Form 11-K  [_] Form 10-Q  [_] Form N-SAR

     For Period Ended:       June 30, 1997
                      ------------------------------------
     [_]  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:   LUTHER MEDICAL PRODUCTS, INC.
- --------------------------------------------------------------------------------
Former Name if Applicable:  Not Applicable
- --------------------------------------------------------------------------------
Address of Principal Executive Office (Street and Number)

14332 Chambers Road, Tustin, California 92680
- --------------------------------------------------------------------------------
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)

     (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, Form 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 Form 10-K, 20F, 11-K, 10-Q, 
N-SAR, or the transition report or portion thereof could not be filed within
the prescribed period.
                          
    Management's Discussion and Analysis of Financial Condition and Results of 
Operation, as related to the registrant's financial information, certain of the 
financial information itself, and certain aspects of the description of its 
current operations will not be completed in sufficient time to file the Annual 
Report on Form 10-KSB for the year ended June 30, 1997, by September 28, 1997.


- ------------------------------------------------------------------------------- 
PART IV--OTHER INFORMATION
- ------------------------------------------------------------------------------- 

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

             Randolf W. Katz                  (714)              252-7500
     ------------------------------------  ----------- -------------------------
                  (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

                                        
(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

     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.


                         LUTHER MEDICAL PRODUCTS, INC.
          ----------------------------------------------------------
                 (Name of Registrant as Specified in Charter)

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


                                        LUTHER MEDICAL PRODUCTS, INC.



Date:  September 28, 1997               By:  /s/ DAVID ROLLO
     ---------------------------------     ------------------------------------
                                            David Rollo
                                            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.



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