CUCOS INC
NT 10-K, 1999-09-27
EATING PLACES
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               U. S. SECURITIES AND EXCHANGE COMMISSION
                        WASHINGTON, D.C. 20549

                              FORM 12b-25

                      NOTIFICATION OF LATE FILING

                                           	SEC File Number 0-12701
	                                           Cusip Number 229725106

Form 10-KSB
For Period Ended June 27, 1999

	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 noted
above, identify the Item to which the notification relates:

		Part I, Item 1. - Business
		Part I, Item 3. - Legal Proceedings
		Part II, Item 6. - Management's Discussion and Analysis
                        or Plan of Operation.
		Part II, Item 7. - Financial Statements and Exhibit 27

PART I -- REGISTRANT INFORMATION

Full Name of Registrant:
		Cucos Inc.

Address of Principal Executive Office:
		110 Veterans Blvd., Suite 222, Metairie, LA 70005

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)

	(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-K, Form 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 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.

	(c)	The accountant's statement or other exhibit required by
Rule 12b-25(c) has been attached if applicable.

		Not applicable.

PART III -- NARRATIVE

	The Registrant's Annual Report on Form 10-KSB could not be
filed on or before the due date, September 27, 1999, without
unreasonable effort and expense, as a result of delays
experienced in preparing its financial statements for the fiscal
year ended June 27, 1999.  The delay in completing the financial
statements relates to staff reductions affected because of
Registrant's  recurring losses from operation and net capital
deficiencies.

PART IV -- OTHER INFORMATION

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

		Vincent J. Liuzza, Jr. , 504-835-0306

	(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?

		Yes.

	(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.  As disclosed in the Registrant's previous filings
during fiscal year 1999, the Company has incurred material
operating losses, primarily arising from charges related to
closed units and asset impairment.

	Cucos Inc. has caused this notification to be signed on its
behalf by the undersigned thereunto duly authorized.


Date:  September 27, 1999	      By:	/S/ Vincent J. Liuzza, Jr.
	                                  	Vincent J. Liuzza, Jr.
	                                  	Chief Executive Officer




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