VINEYARD OIL & GAS CO
NT 10-Q, 1999-07-23
DRILLING OIL & GAS WELLS
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PART 1 - REGISTRANT INFORMATION

Vineyard Oil & Gas Company
10299 West Main Road
North East, PA  16428

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 relieve 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, 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 the Form 10-K, 11-K, 10-Q,
N-SAR, or the transition report or portion thereof, could not be filed within
the prescribed time period.  (Attach Extra Sheets if Needed)

All materials necessary for a complete filing are not available in a timely
manner.

PART IV - OTHER INFORMATION

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

     Melissa A. Carris                            (814)          725-8742
     (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 month (or for such shorter) period
     that the registrant was required to file such report(s) been filed?  If
     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 results cannot be made.



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