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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 : 12/31/97
___ 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: _____________________________________
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PART 1 - REGISTRANT INFORMATION
Full Name of Registrant: Little Squaw Gold Mining Company
Address of Principal Executive Office: P.O. Box 184, 933 W. Third
City, State and Zip Code: Spokane, WA 99210
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;
_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 on Form 10-Q, or portion there of will be
filed on or before the fifth calendar day following the
prescribed due day; 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 why the Form 10-K, 11-K, 10-Q, N-SAR,
or the transition report or portion thereof, could not be filed within
the prescribed time period.)
The Registrant is unable to electronically file its 1997 Annual Report
on Form 10-K when due on March 31, 1998. The Registrant previously had
filed its 1996 Form 10-K only in paper form under a hardship exemption
and had requested such an exemption for its 1997 From 10-K. On March 30,
1998, Registrant was informed by SEC staff that no such exemption is
available. Accordingly, the Registrant is in the process of locating an
Edgar filing service to complete the required electronic filing of Form
10-K. The electronic filing will be completed no later than April 15, 1998.
PART IV - OTHER INFORMATION
(1) Name and telephone number of person to contact in regard to this
notification.
Hollis Barnett (253) 848-3513
__________________ ____________ _____________________
(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 preceeding 12 months (or for such
shorter period that the registrant was required to file such reports)
been filed? If the answer is no, identify report(s).
___ Yes _X_ No
Forms 10-Q for 3/31/97, 6/30/97 and 9/30/97
________________________________________________________________
(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
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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.
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SIGNATURE
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LITTLE SQUAW GOLD MINING COMPANY
has caused this notification to be signed on its behalf by the
undersigned hereunto duly authorized.
By: /s/ Eskil Anderson Date: March 31, 1998
_____________________________________ ______________________________
Eskil Anderson
Title: President
