CALDERA CORP /FL/
NT 10-K, 1999-04-01
METAL MINING
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U.S. SECURITIES AND EXCHANGE COMMISSION
WASHINGTON D.C. 20549


FORM 12b-25
Commission File Number 0-27728


NOTIFICATION OF LATE FILING

(Check One):
[X] Form 10-KSB [ ] Form 11-K [ ] Form 20-F [ ] Form 10-Q [ ] Form N-SAR

     For Period Ended: December 31, 1998

     [ ] Transition Report on Form 10-K      [ ] Transition Report on Form 10-Q
     [ ] Transition Report on Form 20-F      [ ] Transition Report on Form N-SAR
     [ ] Transition Report on Form 11-K

     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 CALDERA CORPORATION

     Former Name if Applicable

     Address of principal executive office (Street and number)  3156 EAST OLD 
MILL CIRCLE #100

     City, State and Zip Code  SALT LAKE CITY, UTAH  84121


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, 11-K, 
20-F, 10-Q or N-SAR, or the transition report or portion thereof could not be 
filed within the prescribed time period. (Attach extra sheets of needed.)

     Because of other duties of the Chief Financial Officer, he was unable to 
supply the necessary information to the auditor in sufficient time to prepare 
and file the annual report by March 31, 1999.

Part IV-Other Information

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

        Richard A. Ford             801               694-0290
           (Name)               (Area Code)        (Telephone No.)

     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

     Form 10-QSB for quarter ended June 30, 1998, and Form 10-KSB for year 
ended December 31, 1997.

     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 can not be made.


CALDERA CORPORATION
(Name of Registrant as specified in charter)
has caused this notification to be signed on its behalf by the undersigned 
thereunto duly authorized.

Date:  March 31, 1999


By /s/ Richard A. Ford, Chief Financial Officer



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