SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549
FORM 12b - 25
NOTIFICATION OF LATE FILING
[X] Form 10-Q For Period Ended: September 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 quarterly 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-Q by the November 14, 1996 deadline
for the quarter ended September 30, 1996 without unreasonable
effort or expense. We are currently undergoing the audit for the
year ended June 30, 1996. Additional time is required to complete
and file an accurate statement for the first quarter of year end
1997.
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: November 13, 1996 Susan Bienias
Susan Bienias
Chief Financial Officer
