E4L INC
NT 10-Q, 2000-11-15
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                    U.S. SECURITIES AND EXCHANGE COMMISSION
                            WASHINGTON, D.C.  20549
                                  FORM 12b-25

  Commission File Number 1-6715
                         -------

                          NOTIFICATION OF LATE FILING

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

For Period Ended:       September 30, 2000
                  ------------------------------

                 [_]  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: ____________________________ .

     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: __________________



                        Part I -  Registrant Information

Full Name of Registrant:    e4L, Inc.
                         ----------------------------------------------------
Former Name If Applicable:
                           --------------------------------------------------
Address of Principal Executive Office (Street and Number): 15821 Ventura
                                                           -------------
Boulevard, 5th Floor City, State and Zip Code:
--------------------
Los Angeles, California  91436
------------------------------


                       Part II - Rules 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 appropriate box)

[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.

                              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.
(Attach extra sheets if needed.)

     On October 20, 2000, e4L, Inc.'s ("e4L") wholly-owned United States
subsidiary, Quantum North America, Inc. (d/b/a, e4L North America) ("QNA") filed
a voluntary petition for relief under Chapter 11 of the United States Bankruptcy
Code in the United States Bankruptcy Court for the Central District of
California.  QNA's Chapter 11 bankruptcy is proceeding as Case No. SV00-19482-
GM.

     On October 20, 2000, e4L's wholly-owned United Kingdom subsidiary, Quantum
International Limited ("QIL") filed a petition in the High Court of Justice,
Chancery Division Companies Court in the United Kingdom (the "Court") seeking a
grant of an administrative order.  The filing will take approximately two to
three weeks before approval by the Court is granted.  During the pendency of the
filing and approval process, QIL will continue to pursue various strategic
alternatives, including the possible sale of its business.  Upon filing of the
administrative proceedings with the Court, QIL will operate under
administration, whereby an administrator will be retained by QIL for the purpose
of either reorganizing or liquidating QIL's business for the benefit of
creditors similar to a Chapter 11 proceeding in the United States.

     As a result of the foregoing, e4L has not been able to complete its
financial statements for the quarter ended September 30, 2000 due in part to
management's time being consumed with the insolvency proceedings.


                          Part IV - Other Information

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

Stephen C. Lehman, Chief Executive Officer        (818)       461-6400
------------------------------------------     -------------------------
              (Name)                           (Area Code) (Tel. 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.

================================================================================

                                   SIGNATURE

Pursuant to the requirements of the Securities Exchange Act of 1934, the
Registrant has duly caused this notification to be signed on its behalf by the
undersigned hereunto duly authorized.


By:  /s/ Stephen C. Lehman            Date:          November 14, 2000
    --------------------------     ----------     ------------------------
         Stephen C. Lehman,
      Chief Executive Officer



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