FIRETECTOR INC
NT 10-K, 1995-12-28
COMMUNICATIONS EQUIPMENT, NEC
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                  U.S. SECURITIES AND EXCHANGE COMMISSION
                         WASHINGTON, D.C.  20549
                  ---------------------------------------

                             FORM 12b-25
                     NOTIFICATION OF LATE FILING

                  ---------------------------------------

  SEC File Number:  0-17580

  [X] Form 10-K [ ] Form 11-K [ ] Form 20-F [ ] Form 10-QSB
   [ ] Form N-SAR

  For Period Ended:         September 30, 1995

  [ ] 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: 
                                 -----------------------


  Read Attached Instruction Sheet Before Preparing Form.  Please
  Print or Type

  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: 

            PART I - REGISTRANT INFORMATION

  Full Name of Registrant:       FIRETECTOR INC.
  Former Name if Applicable:

                       262 Duffy Avenue
     -----------------------------------------------------------
     (Address of Principal Executive Office - Street and Number)

                   Hicksville, New York 11801 
                  ------------------------------
                    (City, State and Zip Code)

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            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, Form 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.


            PART III - Narrative

    State below in reasonable detail the reasons why the form
  10-K, 20-F, 11-K, 10-Q, N-SAR or transition report could not be
  filed within the prescribed time period.

    The Registrant has been unable to assemble all of the  
materials necessary to effect the filing due to (i) the
complexity of filing Registrant's first annual report on the
EDGAR system and (ii) a change of the Registrant's independent
auditor subsequent to fiscal year end.


          PART IV - Other Information

(1)  Name and telephone number of person to contact in regard to
this notification:  Marc Palker   (516)        433-4700
                   ------------------------------------------
                      (Name)   (Area Code) (Telephone Number)

(2)  Have all other period 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
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such report(s) been filed?  If the answer is not, 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


   The Registrant's total revenues and net income (loss) during
the fiscal year ended September 30, 1995 were $13,527,083 and
$265,119 compared with $12,796,828 and $(667,793) respectively,
for the fiscal year ended September 30, 1994.


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                         FIRETECTOR 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:  December 28, 1995                  MARC PALKER             
                                    --------------------------
                                       Marc Palker, Secretary
                               



                            ATTENTION

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




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