SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549
NOTIFICATION OF LATE FILING OF FORM 10-Q
For Fiscal Quarter Ended March 31, 1996
Commission File Number: 0-13154
Cusip Number: 302904
PART I -- Registrant Information
Full Name of Registrant: FCS Laboratories, Inc.
Address of Principal Executive Office: 2330 S. Industrial Park Ave
Tempe, Arizona 85282
PART II -- Rules 12b-25 (b) and (c)
Registrant's quarterly report on Form 10-Q for fiscal quarter ended
March 31, 1996 could not be filed for the reasons described in
reasonable detail in Part III of this form.
PART III -- Narrative
The Company was unable to timely file its quarterly report on Form
10-Q for the fiscal quarter ended December 31, 1995. The reason
for that delay were outlined in detail in the Company's
Notification of Late filing of Form 10-Q dated February 14, 1996,
and the Form 10-Q for the quarter ended December 31, 1995, which
was dated April 19, 1996.
As a result of the foregoing, the Company's quarterly report on
Form 10-Q for the fiscal quarter ended March 31, 1996 will also be
delayed.
The Company's inability to file timely can not be eliminated
without unreasonable effort or expense. It is expected that the
subject quarterly report on Form 10-Q will be filed on or before
the fifth calendar day following the prescribed due date.
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PART IV -- Other Information
(1) Name and telephone number of person to contact in regard to
this notification:
Nicholas A. Gallo, III (908) 782-3353
(2) Have all other periodic reports required (under
Section 13 or 15(d) of the Securities Exchange
Act of 1934) during the preceding 12 months (or /X/ Yes
for such shorter period that the Registrant was
required to file such reports) been filed? / / No
If the answer is no, identify reports(s)
(3) Is it anticipated that any significant change in
results of operations from the corresponding
period for the last fiscal year will be / / Yes
reflected by the earnings statement to be
included in the subject report or portion /X/ No
thereof? For more information, refer to the
quarterly report on Form 10-Q for the fiscal
quarter ended December 31, 1995, which was dated
April 19, 1996.
If so, attach an explanation of the anti-
cipated change, both narratively and
quantitatively, and if appropriate, state
the reason why a reasonable estimate of
the results can not be made.
______________________________________________________________
FCS LABORATORIES, INC.
has caused this notification to be signed on its behalf by the
undersigned thereunto duly authorized.
Date: May 15, 1996 /S/ Nicholas A. Gallo, III
Nicholas A. Gallo, III
Chairman and member of
the Board of Directors
and President
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