SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549
FORM 12b - 25
NOTIFICATION OF LATE FILING
[X] Form 10-KSB For Period Ended: JUNE 30, 1996
Part I - Registrant Information
Full Name of Registrant: Quality Resorts of America, Inc.
11357-A Pyrites Way, Suite 3
Rancho Cordova, CA 95670
Commission File No. 0 - 14035
Part II - Rules 12-b - 25 (b) and (c)
X (a) The reasons described in detail in Part III of this
form could not be eliminated without unreasonable
effort or expense.
(b) The subject annual report will be filed on or before
the fifteenth 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.
Part III - Narrative
We are unable to file Form 10-KSB by the September 28, 1996
deadline for the year ended June 30, 1996 without extreme and
unreasonable hardship. Due to cash flow problems we were unable
to resolve the fee with our auditor for the year end 1995 audit and
he was unable to begin work for the year end 1996. We have now
successfully resolved this issue and the auditor will be able to
begin his field work on October 1, 1996 and the 10KSB will be filed
as soon as possible.
Part IV - Other Information
(1) Name and telephone number of person to contact in regard to
this notification:
Susan Bienias (916) 853-9812
(2) X YES NO
(3) YES X NO
Quality Resorts of America, Inc. has caused this notification to
be signed on its behalf by the undersigned thereunto duly
authorized.
Date: September 27, 1996 Susan Bienias
Susan Bienias
Chief Financial Officer
