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U. S. SECURITIES AND EXCHANGE COMMISSION
Washington, D. C. 20549
Commission File No. 0-9964
Form 12b-25
NOTIFICATION OF LATE FILING
(Check One): ___ Form 10-KSB ___ Form 20-F ___ Form 11-K __X__ Form 10-QSB ___
Form N-SAR
For Period Ended: December 31, 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:_____________________________
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: BESICORP GROUP INC.
Former Name if Applicable:
Address of Principal Executive Office (Street and Number): 1151 Flatbush Road
City, State and Zip Code: Kingston, New York 12401
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.
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__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,
Form 20-F, 11-K, 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.
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PART III - NARRATIVE
State below in reasonable detail the reasons why the Form 10-KSB, 11-K, 10-QSB,
N-SAR, or the transition
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report or portion thereof, could not be filed within the prescribed time period:
The Company requires additional time to receive legal advice and input from
outside counsel regarding legal disclosures required for the filing.
PART IV - OTHER INFORMATION
(1) Name and telephone number of person to contact in regard to this
notification:
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Name: Michael J. Daley Telephone Number: 914-336-7700
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(2) Have all other periodic reports required under Section 13 or 15(d) of the
Securities
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 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, state 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:
N/A
Name of Registrant as Specified in Charter: BESICORP GROUP INC.
has caused this notification to be signed on its behalf by the undersigned
hereunto duly authorized.
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/s/ Michael J. Daley
Date: February 17, 1998 By: Michael J. Daley
President, Chief Executive Officer
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