UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
Washington D. C. 20549
FORM 12b-25
NOTIFICATION OF LATE FILING
Commission File Number : 0-16205
(Check one)
( ) Form 10-K ( ) Form 10-KSB ( ) Form 11-K
( ) Form 20-F (X) Form 10-Q and Form 10-QSB ( ) Form N-SAR
For period ended September 30, 1996
( ) Transition Report on Form 10-K and Form 10-KSB
( ) Transition Report on Form 20-F
( ) Transition Report on Form 11-K
( ) Transition Report on Form 10-Q and 10-QSB
( ) Transition Report on Form N-SAR
For the period ended ___________________________
Nothing 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:
_______________________________________________________________
<PAGE>
PART I
REGISTRANT INFORMATION
Full name of registrant: ICE HOLDINGS, INC.
Former name if applicable: SKYDOOR MEDIA & ENTERTAINMENT, INC.
Address of principal executive officer: 7203 Earldom Avenue
Playa del Rey, CA 90293
PART II
RULE 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.
_X_ (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 Forms 10-K, 10-KSB, 20-F, 11-K, or
Form N-SAR, or portion thereof will be filed on or before
the 15th calendar day following the prescribed due date;
or the subject quarterly report or transition report on
Form 10-Q, 10-QSB, or portion thereof will be filed on or
before the fifth calendar day following the prescribed due
date; and
_X_ (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 Forms 10-K,
10-KSB, 11-K, 20-F, 10-Q, 10-QSB, N-SAR or the transition report
portion thereof could not be filed within the prescribed time
period.
The new ownership interests of the Company have chosen to
engage new accountants. Additional time is necessary for the
new accountants to review the financial information for the
six month period ended September 30, 1996. It is currently
estimated that the review of the Company's assets, liabilities
and contingencies will require thirty (30) days to complete
given the state of current information. We therefore request
thirty additional days for an extension to December 19, 1996.
Please see attached declaration from the probable new
accountants.
<PAGE>
PART IV
OTHER INFORMATION
(1) Name and telephone number of person to contact in regard to
this notification.
Greg M. Wilson (509) 325-8412
__________________________________ _________________________
Name Phone Number
(2) Have all other periodic reports required under Section 13 or
15(d) or 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 as 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.
ICE HOLDINGS, 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: November 19, 1996 /s/ Matthew Zuckerman
____________________________ ____________________________
Matthew Zuckerman
<PAGE>
SUPPORTING STATEMENT
FORM 12b-25
PART II(c)
DECLARATION FROM ACCOUNTANTS
After reviewing the preliminary information available for ICE
Holdings, Inc (formerly Skydoor Media & Entertainment, Inc.) and
previously filed Forms 10-K and 10-Q, we anticipate that we will
need thirty additional days to address the outstanding accounting
issues and prepare proper financial statements. This estimate is
based upon receiving the cooperation of the previous accountants
and officers of the Company. We currently anticipate completing
the financial information for the second quarter Form 10-Q (for the
period ending September 30, 1996) by December 19, 1996.
/s/ John G. Webster, CPA
___________________________________
John G. Webster, CPA
Williams & Webster, P.S.
(509) 838-5111
