PLATRONICS INC
NT 10-K, 1999-05-17
COATING, ENGRAVING & ALLIED SERVICES
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                           FORM 12b-25


NOTIFICATION OF LATE FILING OF FORM 10-QSB        SEC FILE NUMBER:
                                                  0-3425


For Period Ended:  March 31, 1999


_________________________________________________________________

Part I - Registrant Information
_________________________________________________________________


Full Name of Registrant  Platronics, Inc.                         

Address of Principal Executive Office (Street and Number)
301 Commerce Road                                                 

City, State and Zip Code
Linden, New Jersey  07036                                         



_________________________________________________________________

Part II - Rules 12b-25 (b) and (c)
_________________________________________________________________

The subject report could not be filed without unreasonable effort
or expense and the registrant seeks relief pursuant to Rule 12b-
25(b). 

     (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 quarterly report on Form 10-QSB will be filed
on or before the fifth calendar day following the prescribed due
date.


_________________________________________________________________

Part III - Narrative
___________________________________________________________________


     The subject Form 10-QSB could not be filed within the
prescribed period because the accountant needs additional time to
compile the information and thereafter the Company needs time to
complete the Management Discussion. 


_________________________________________________________________

Part IV - Other Information
__________________________________________________________________


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

Paul M. Petigrow, Esq.     (973)                 325-2100        
(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

     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.

                          Platronics, 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 17, 1999                 By Ronald Knigge             


<PAGE>
_________________________________________________________________
Part IV (3) - Explanation
_________________________________________________________________
     It is anticipated that operating income will change from
$49,722 for the quarter ending March 31, 1998 to a a loss of
$61,727 for the quartner ending March 31, 1999.  It is anticipated
that the net income will decrease from net income of $35,760 for
the quarter ending March 31, 1998 to a loss of $65,098 for the
quarter ending March 31, 1999.  Earnings per share will decrease
from $.04 share to ($.07) per share.



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