Commission UNITED STATES
File Number SECURITIES AND EXCHANGE COMMISSION
0-5304 Washington, D.C. 20549
FORM 12b-25
NOTIFICATION OF LATE FILING
Form 10-K Form 20-F Form 11-K Form 10-Q X Form N-SAR
- --- ---- ----- ----- -----
For Period Ended: October 31, 1997
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( ) Transition Report on 10-K
( ) Transition Report on 20-F
( ) Transition Report on 11-K
( ) Transition Report on 10-Q
( ) Transition Report on 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.
____________________________________________________________________
____________________________________________________________________
PART I - REGISTRANT INFORMATION
Customer Sports, Inc.
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Full Name of Registrant
Not Applicable
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Former Name if Applicable
11339 Sorrento Valley Road, Suite C,
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Address of Principal Executive Office (Street and Number)
San Diego, California 92121
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City, State and Zip Code
PART II - RULES 12b-25(b) AND (c)
If the subject report could 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 of
expense;
(b) The subject annual report, semi-annual report, transition report
on Form 10-K, Form 20-F, 11-K, Form N-SAR, of portion thereof,
X will be filed on or before the fifteenth calendar day
- ----- following the prescribed due date; or the subject quarterly
(Check) report of 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 statements or other exhibit required by Rule
12b-25(c) has been attached if applicable.
<PAGE>
PART III - NARRATIVE
Accountant has been ill and missed work for the last two weeks.
PART IV- OTHER INFORMATION
(1) Name and telephone number of person to contact in regard to this
notification
Edmund J. Irvine 619 643-1777
_____________________________ ___________ ______________________
(Name) (Area Code) (Telephone Number)
(2) Have all other periodic reports required under Section 13 or 15(b)
of the Securities and Exchange Act of 1934 or Section 30 or the
Investments 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
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(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?
X Yes No
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If no, 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.
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Customer Sports, Inc.
__________________________________________________________________
(Name of Registrant as Specified in Charter)
has caused this notification to be signed on its behalf by the undersigned
hereunto duly authorized.
December 15, 1997 /s/ Edmund J. Irvine
Date:_______________ By: ___________________________________
Edmund J. Irvine
(President & Chief Executive Officer)