ENVIRONMENTAL PLASMA ARC TECHNOLOGY INC
NT 10-K, 1997-03-28
BLANK CHECKS
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            ENVIRONMENTAL PLASMA ARC TECHNOLOGY, INC.
             U.S. SECURITIES AND EXCHANGE COMMISSION

                             WASHINGTON D.C. 20549
                                 FORM 12B-25

                                                  33-3385
                                                  --------------
NOTIFICATION OF LATE FILING                       SEC FILE NUMBER

                                                  293958 10 4
                                                  --------------
                                                  CUSIP NUMBER

(Check One):
[X] Form 10-K and Form 10-KSB   [ ] Form 20-F   [  ] Form 11-K   [  ] Form 10-
Q and Form 10-QSB   [  ] Form N-SAR

For Period Ended: December 31, 1996

[ ] 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:

Noting 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:

Part I - Registration Information

Environmental Plasma Arc Technology, Inc.
- -----------------------------------------
Full Name of Registrant
                      
215 South State Street, Suite 1100, Salt Lake City, Utah 84111
- ---------------------------------------------------------------
Address of Principal Executive Office 
              
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 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. [  ]

(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 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. [X]

Part III - Narrative

State below in reasonable detail the reasons why Form 10-K and Form 10-KSB,
20-F, 11-K, 10-Q and Form 10-QSB, N-SAR, or the transition report or portion
thereof could not be filed within the prescribed period.
Please see Exhibit A attached hereto

Part IV- Other Information

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

David M. Rees         (801)      323-2392      
- ---------------     -----------  -----------------
   (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 other 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.

Environmental Plasma Arc Technology, Inc. has caused this notification to be
signed on its behalf by the undersigned thereunto duly authorized.


March 28, 1997              By:/s/ Mitchell T. Godfrey                         
                               -----------------------
                               Mitchell T. Godfrey
                               Chairman of the Board and
                               Chief Executive Officer
                               
                                  







               [Letterhead JONES, JENSEN & COMPANY]
                   Certified Public Accountants

March 28, 1997

To Whom it May Concern:

The completion of the audit of Environmental Plasma Arc Technology, Inc. has
been delayed pending receipt of important documents supporting transactions of
the Company.  As of this date, we have received the majority of these
documents and will proceed as expeditiously as possible with the audit.  

Sincerely,


/s/ Jones, Jensen & Company

Jones, Jensen & Company
Certified Public Accountants


50 South Main Street, Suite 1450, Salt Lake City, Utah, 84144 * Telephone
(801) 328-4408, Facsimile (801) 328-4461


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