<PAGE>
UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549
FORM 12b-25
SEC File Number: 0-11057
NOTIFICATION OF LATE FILING
(Check One) _x_ Form 10-KSB __ Form 20-F __ Form 11-K
__ Form 10-Q __ Form N-SAR
For Fiscal Year Ended: December 31, 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:______________________________
READ ATTACHED INSTRUCTION SHEET BEFORE PREPARING FORM.
PLEASE PRINT OR TYPE
Nothing in the form shall be construed to imply that the
Commission has verfied any information contained herein.
- ------------------------------------------------------------
If the notification relates to a portion o fthe filing
checked above, identify the Item (s) to which the
notification relates:
- ------------------------------------------------------------
PART I - REGISTRANT INFORMATION
Full Name of Registrant: Vicon Fiber Optics Corp.
-----------------------
____________________________________________________________
Former Name if Applicable
Address of Principal Executive Office (Street and Number)
90 Secor Lane
- -----------------
City, State and Zip Code: Pelham Manor, New York 10803
<PAGE>
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 the appropriate box)
(a) The reasons described in reasonable detail in Part III
of this form could not be eliminated without unreasonable
effort or expense;
(b) The subject annual report, semi-annual report,
transition report on Form 10-KSB, Form 20-F,
[X] 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 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.
PART III - NARRATIVE
State below in reasonable detail the reasons why the
Form 10-KSB, 11-K, 10-Q, N-SAR, or the transition report or
portion thereof, could not be filed with the prescribed time
period:
Preparation of the information, including the financial
statements, in the Form 10-KSB has taken longer than
originally anticipated. Hence, the Company will be filing
the Form 10-K after the scheduled due date.
The Company is current with respect to all prior
"reporting requirements" and is diligently endeavoring to
complete its 10-KSB in as expeditious a manner as possible
in light of the circumstances described above.
The Company, therefore, intends to file its Form 10-KSB
for the year ended December 31, 1999 as soon as practicable,
but no later than 15 calendar days following the prescribed
due date as indicated in Part II (b) of the Form 12b-25.
<PAGE>
PART IV - OTHER INFORMATION
(1) Name and telephone number of person to contact in
regard to this notification.
Les Wasser (914)-738-5006
------------- ------------------------------
(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 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 or portion thereof? _x_ Yes __ 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.
VICON FIBER OPTICS CORP. has caused this notification
to be signed on its behalf by the undersignd hereunto duly
authorized.
Date: March 29, 2000 By: /s/ Les Wasser
-----------------------------
Les Wasser, Chief Financial Officer
ATTACHMENT
Net Income decreased from a profit of approximately $115,000
in 1998 to a loss of approximately $600,000 in 1999. This
resulted primarily from a write-off of a capital investment.
