JLM COUTURE INC
NT 10-Q, 2000-09-14
WOMEN'S, MISSES', AND JUNIORS OUTERWEAR
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                          UNITED STATES
                SECURITIES AND EXCHANGE COMMISSION
                      Washington, D.C. 20549

                           FORM 12b-25

                   NOTIFICATION OF LATE FILING

SEC FILE NUMBER
10:   0 - 19000


13:    CUSIP NUMBER
477427207



For Period Ended:  7/31/00

PART I - REGISTRANT INFORMATION


 JLM Couture, Inc.
Full Name of Registrant


Former Name if Applicable


 225 West 37th Street
Address of Principal Executive Office
 (Street and Number)

 New York, NY 10018
City, State and 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).

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, 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 of 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.


PART III - NARRATIVE

State below in reasonable detail the reasons why the
Form 10-K, 11-K, 10-Q,  N-SAR, or the transition
report or portion thereof, could not be filed within
the prescribed time period.  (Attach Extra Sheets if Needed).

Financial information is not finalized.

PART IV - OTHER INFORMATION

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

Richard S. Kalin, Esq.   212     239-8900
         (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 reports) 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


              JLM Couture, Inc.
  (Name of Registrant as Specified in Charter)

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


Date:  9/13/00      By:/s/Joseph L. Murphy
                               Joseph L. Murphy,
                                President

                ATTENTION
International misstatements or omissions of fact
constitute Federal Criminal Violations
(See 18 U.S.C. 1001).


117:


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