NMC CORP
NT 10-K, 1997-10-28
EQUIPMENT RENTAL & LEASING, NEC
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                                 UNITED STATES
                       SECURITIES AND EXCHANGE COMMISSION
                             Washington, D.C. 20549

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

                                   FORM 12b-25

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

                           NOTIFICATION OF LATE FILING

                                                            OMB APPROVAL 
                                                            ------------
                                                      OMB Number:      3235-0058
                                                      Expires:     June 30, 1994
                                                      Estimated average burden
                                                      hours per response....2.50

                                                           SEC File Number:
                                                               0-3338

                                                            CUSIP Number:

(Check One): |X|Form 10-K  | |Form 20-F  | |Form 11-K  | |Form 10-Q  
                                                       | |Form N-SAR
             For Period Ended: July 31, 1997 
             [  ] 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 Instruction (on back page) Before Preparing Form. Please Print or Type.

    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


                                REGENT GROUP INC.
                           -------------------------
                           Former Name if Applicable


                                    NMC Corp.
           ----------------------------------------------------------
            Address of Principal Executive Office (Street and Number)


                     477 Madison Avenue, New York, NY 10022
                     --------------------------------------
                            City, State and Zip Code


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 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 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

|X|  (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-K, 11-K, 10-Q,
N-SAR, or the transition report or portion hereof could not be filed within the
prescribed time period. (ATTACH EXTRA SHEETS IF NEEDED)

Information from our previously owned subsidiary was not received.

                                                 (ATTACH EXTRA SHEETS IF NEEDED)
                                                                SEC 1344 (11-91)

                                      2-70



<PAGE>


PART IV -- OTHER INFORMATION

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

          Marvin Greenfield             (212)                   207-4560 
          -----------------           ----------            ----------------- 
              (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 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.

 

                                REGENT GROUP 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:    October 28, 1997                           By /s/ MARVIN GREENFIELD
         ----------------                             ----------------------
                                                      Marvin Greenfield
 
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 typed 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 (17 CFR 240.12b-25) of the
          General Rules and Regulations under the Securities Exchange Act of
          1934.

2.        One signed original and four conformed copies of this form and
          amendments thereto must be completed and filed with the Securities and
          Exchange Commission, Washington, D.C. 20549, in accordance with Rule
          0-3 of the General Rules and Regulations under the Act. The
          information contained in or filed with the form will be made a matter
          of public record in the Commission files.

3.        A manually signed copy of the form and amendments thereto shall be
          filed with each national securities exchange on which any class of
          securities of the registrant is registered.

4.        Amendments to the notifications must also be filed on Form 12b-25 but
          need not restate information that has been correctly furnished. The
          form shall be clearly identified as an amended notification.


                                      2-71



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