INTERGROUP CORP
NT 10-Q, 1999-05-14
OPERATORS OF APARTMENT BUILDINGS
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                      SECURITIES AND EXCHANGE COMMISSION
                             WASHINGTON, DC 20549
                                 FORM 12b-25

                                           Commission File Number 1-10324

                        NOTIFICATION OF LATE FILING

(Check One): / / Form 10-K  / / Form 11-K  / / Form 20-F  /x/ Form 10-Q
             / / Form N-SAR
                       For Period Ended: March 31, 1999
                                         --------------

    / / 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:
                                     ------------------------------------

     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:

 -------------------------------------------------------------------------
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                                    PART I
                            REGISTRANT INFORMATION

     Full name of registrant   The Intergroup Corporation
                               ----------------------------------------

     Former name if applicable

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     Address of principal executive office (Street and number)
     2121 Avenue of the Stars, Suite 2020
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     City, state and zip code  Los Angeles, CA 90067
                               ----------------------------------------

                                   PART II
                           RULE 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 15th 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.

<PAGE>
                                   PART III
                                  NARRATIVE

     State below in reasonable detail the reasons why Form 10-K, 11-K, 20-F,
10-Q, N-SAR or the transition report portion thereof could not be filed
within the prescribed time period. (Attached extra sheets if needed.)

     Registrant's accounting staff has undergone a transition and it has taken
more time than expected to prepare the consolidated financial statements.

                                   PART IV
                              OTHER INFORMATION

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

         Michael G. Zybala           (310)                  556-1999
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              (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 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 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 cannot be made.

                          THE INTERGROUP 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  May 13, 1999            By   /s/ Michael G. Zybala
        ------------               ---------------------------
                                   Michael G. Zybala, Vice President Operations

         Instruction.    The form may be signed by an executive officer of the
registrant or by any other duly authorized representative. The name and title of
the person signing the form shall be type or printed beneath the signature. If
the statement is signed on behalf of the registrant by an authorized
representative (other than an executive officer), evidence of the
representative's authority to sign on behalf of the registrant shall be filed
with the form.

                                  ATTENTION

     Intentional misstatements or omissions of fact constitute Federal criminal
violations (see 18 U.S.C. 1001)

                             GENERAL INSTRUCTIONS

     1.  This form is required by Rule 12b-25 of the General Rules and
Regulations under the Securities Exchange Act of 1934.

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