CROWELL & CO INC /GA/
NT 10-Q, 1999-11-15
LAND SUBDIVIDERS & DEVELOPERS (NO CEMETERIES)
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                                                                               1
                                  UNITED STATES
                       SECURITIES AND EXCHANGE COMMISSION
                              WASHINGTON, DC 20549


                                   FORM 12B-25

                           NOTIFICATION OF LATE FILING

                                                 Commission File Number 333-8043

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

              [X] For Period Ended:  September 30, 1999
              [ ] 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:                    Crowell & Co., Inc.
Address of Principal Executive Office:      924 Stevens Creek Road
City, State and Zip Code:                   Augusta, Georgia  30909


PART II - RULES 12B-25(B) AND (C)

If the subject  report could not be filed without  reasonable  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 or
               expense;

     [X]  (b)  The subject annual report,  semi-annual report, transition report
               on Form 10-K, Form 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 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  statement  or other  exhibit  required by Rule
               12B-25 (c) has been attached if applicable.

<PAGE>
                                                                               2

PART III - NARRATIVE

None

PART IV - OTHER INFORMATION

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

          Mark L. Gilliam                 (706)                    855-1099
          ----------------------------------------------------------------------
              (Name)                   (Area Code)            (Telephone Number)

- --------------------------------------------------------------------------------

(2)  Have all other period 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 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 of
     portion thereof?

                                                                [ ] Yes   [X] No
- --------------------------------------------------------------------------------




                               CROWELL & CO., INC.
- --------------------------------------------------------------------------------
                  (Name of Registrant as Specified in Charter)

has  caused  this  notification  to be signed on its  behalf by the  undersigned
hereunto duly authorized.


DATE  November 15, 1999                /s/ Mark L. Gilliam
      -----------------                    ---------------
                                           Mark L. Gilliam as Vice President on
                                           Behalf of the registrant and as Chief
                                           Financial Officer



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