JAYARK CORP
NT 10-Q, 1998-09-14
FURNITURE & HOME FURNISHINGS
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                   U.S. SECURITIES AND EXCHANGE COMMISSION
                           WASHINGTON, D.C.  20549

                                 FORM 12b-25
                         NOTIFICATION OF LATE FILING
                                 (Check One):

[ ]  Form 10-K  [ ] Form 20-F  [ ] Form 11-K  [X] Form 10-Q   [  ] Form N-SAR
     For Period Ended: 04/30/98

      [ ] 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:

Part I-Registrant Information
      Full Name of Registrant:                 Jayark Corporation
      Address of Principal Executive Office:   P.O Box 741528
      City, State and Zip Code:                Houston, TX  77274

Part II-Rules 12b-25(b) and (c)
       (a) The reasons described in reasonable detail in Part III
of this form could not be eliminated without unreasonable effort or
expense.

	 (b)	(ii)  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.	

Part III-Narrative
	
	The Company is in the process of completing their evaluation of Year
        2000 issues as a result of the newly released disclosure guidelines. 

Part IV-Other Information
      (1) Name and telephone number of person to contact in regard
to this notification:  Robert C. Nolt   (607) 729-9331
      (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
be reflected by the earnings statements to be included in the subject
report or portion thereof?  [ ] Yes [X] No

                               Jayark 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: September 14, 1998         By: /s/ Robert C. Nolt
                                     Robert C. Nolt
                                     Chief Financial Officer




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