U.S. SECURITIES AND EXCHANGE COMMISSION
WASHINGTON D.C. 20549
FORM 12b-25 SEC File Number: 332474LA
CUSIP Number: 783915309
NOTIFICATION OF LATE FILING
(Check One):
[ ] Form 10-K [ ] Form 11-K [ ] Form 20-F [X ] Form 10-QSB
For Period Ended: March 31, 1998
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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.
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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 S.B.B. Inc.
Former Name if Applicable n/a
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Address of Principal Executive Office, (Street and Number)
4505 Wasatch Blvd. Suite 330
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City, State and Zip Code
Salt Lake City, Utah 84124
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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
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;
[X] b. The subject annual report or semi-annual
report/portion thereof will be filed on or before
the fifteenth calendar day following the prescribed
due date; or the subject quarterly report/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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The Company
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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
Les Mower 801-274-8600
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 can not be made.
S.B.B. Inc.
(Name of Registrant as specified in charter)
has caused this notification to be signed on its behalf by the
undersigned thereunto duly authorized.
Date: May 6, 1998 By_________________________________
John Stovall , Secretary