UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549
FORM 12B-25
NOTIFICATION OF LATE FILING
(Check One): ___Form 10-K ___Form 20-F ___Form 11-K X_Form 10-Q
___Form N-SAR
For Period Ended:___JUNE 30, 1996_________________________
___ Transition Report on Form 10-K
___ Transition Report on Form 20-F
___ Transition Report on Form 11-F
___ 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 from 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
TELS CORPORATION
406 W 10600 S SUITE 250
SOUTH JORDAN, UT 84095
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 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 Forms 10-K, 20-F, 11-K,
10-Q, N-SAR, or the
transition report or portions thereof, could not be filed within the
prescribed time period.
The finacial statements of TELS and subsidiaries could not be consolidated
without undue expenese to the company.
PART IV - OTHER INFORMATION
(1) Name and telephone number of person to contact in regard to this
notification
Stephen Nelson 801-571-1182
(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? _X_Yes ___No If answer is no, identify report(s).
(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 changes, both
narratively and quantitively,
and if appropriate, stat the reasons why a reasonable estimate of
the results cannot be
made.
TELS Corporation
(Name of Registrant as Specified in Charter)
has caused this notification to be signed on its behalf by the undesigned
hereunto duly authorized.
DATE: August 14, 1996 BY: /s/ Stephen M. Nelson
