RESOURCES ACCRUED MORTGAGE INVESTORS 2 LP
NT 10-K, 2000-03-31
FINANCE SERVICES
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                   U.S. SECURITIES AND EXCHANGE COMMISSION
                              Washington, DC 20549

                                   FORM 12b-25

Commission File No. 0-16856                              CUSIP No.  None

                           NOTIFICATION OF LATE FILING

               [ X ] Form 10-K and 10 KSB       [  ] Form 11-K
           [  ] Form 10-Q and Form 10-QSB       [  ] Form N-SAR

                     For the Period Ended December 31, 1999

            Nothing in this Form shall be construed to imply that the
            Commission has verified any information contained herein.

- --------------------------------------------------------------------------------
PART I.  Registration Information
- --------------------------------------------------------------------------------

                   RESOURCES ACCRUED MORTGAGE INVESTORS 2 L.P.
                   -------------------------------------------
                            (Full Name of Registrant)

  5 Cambridge Center, 9th Floor, Cambridge, Massachusetts           02142
  -------------------------------------------------------           -----
   (Address of Principal Executive Office)                    (Zip Code)

- --------------------------------------------------------------------------------
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 reasonable effort or expense;

[X]    (b)  The subject annual report will be filed on or before the
            fifteenth 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
- --------------------------------------------------------------------------------

      The registrant was unable to obtain all necessary information to prepare
the quarterly report prior to its due date. The registrant will file its Form
10-KSB report prior to the expiration of the 15-day extension period.


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- --------------------------------------------------------------------------------
PART IV.  Other Information
- --------------------------------------------------------------------------------

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

      David J. Heymann              516               681-3636
      ----------------              ---               --------
       (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).

      YES  [ X ]  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 [ ]     NO [ X ]

      RESOURCES ACCRUED MORTGAGE INVESTORS 2 L.P.
      -------------------------------------------
      (Name of registrant as specified in charter)

      has caused this notification to be signed on its behalf by the undersigned
thereunto duly authorized.

Date:  March 31, 2000   RESOURCES ACCRUED MORTGAGE INVESTORS 2 L.P.

                        By:   RAM Funding Inc..
                              Managing General Partner


                              By: /s/ Michael L. Ashner
                                 -----------------------------------
                                    Michael Ashner
                                    President



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