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SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549
FORM 12b-25
Commission File Number 0-15801
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, 1997
[ ] Transition Report on Form 10-K
[ ] Transition Report on Form 20-F
[ ] Transition Report on Form 11-K
[ ] Transition Report on Form 10-Q
[ ] Transition Report on Form N-SAR
For the Transition Period Ended:____________________________
Read Attached Instruction Sheet Before Preparing Form. Please Print or Type.
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 checked above,
identify the Item(s) to which the notification relates:
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Part I -- Registrant Information
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Full Name of registrant: AMERICAN LEASING INVESTORS VIII-B, L.P.
Former Name if Applicable:
Address of Principal Executive
Office (Street and Number): 411 WEST PUTNAM AVE
City, State and Zip Code: GREENWICH CT 06830
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Part II -- Rules 12b-25(b) and (c)
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If the subject report could not be filed without unreasonable effort or expense
and the registrant seeks relief pursuant to Rule 12(b)-25(b), the following
should be completed. (Check appropriate box)
[X] (a) The reasons described in reasonable detail in Part III of this form
could not be eliminated without unreasonable effort or expense.
[X] (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 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.
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Part III -- Narrative
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State below in reasonable detail the reasons why Form 10-K, 20-F, 11-K, 10-Q,
N-SAR, or the transition report or portion thereof could not be filed within the
prescribed period.
As a result of certain developments regarding a change in control of
Presidio Capital Corp., the parent company of ALI Equipment Management
Corp., ALI Capital Corp.and Presidio Boram Corp., the Managing,
Corporate and Associate General Partners, respectively, of the
registrant, and Integrated Resources Equipment Group, Inc., the
registrant has not been able to prepare its Quarterly Report on Form
10-Q for the quarter ended June 30, 1997 without unreasonable effort or
expense. Such Quarterly Report will be filed by August 19, 1997.
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Part IV -- Other Information
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(1) Name and telephone number of person to contact in regard to this
notification:
Douglas J. Lambert (203) 862-7087
(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 months or for such shorter period that the
registrant was required to file such report(s) been filed? If the 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 the results cannot be made.
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AMERICAN LEASING INVESTORS VIII-B, L.P.
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(Name of Registrant as specified in charter)
has caused this notification to be signed on its behalf by the
undersigned thereunto duly authorized.
Americal Leasing Investors VIII-B, L.P.
By: ALI Equipment Management Corp.
Managing General Partner
Date: August 14, 1997 /s/ Douglas J. Lambert
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Douglas J. Lambert
President (Principal Executive and
Financial Officer)