AMERICAS COFFEE CUP INC
NTN 10Q, 1996-11-19
FOOD STORES
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                U.S. SECURITIES AND EXCHANGE COMMISSION

                         WASHINGTON, DC  20549

                              FORM 12b-25

                      NOTIFICATION OF LATE FILING
                             (Check One):

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

For Period Ended: September 30, 1996

[ ] 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: Not Applicable

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:           America's Coffee Cup, Inc.

Former Name if Applicable:         Not Applicable

Address of Principal Executive     12528 Kirkham Court, Nos. 6 & 7
Office (Street and Number):       Poway, California 92064
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 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 and
10-KSB, 20-F, 11-K, 10-Q and 10-QSB or N-SAR or the transition
report or portion thereof could not be filed within the prescribed
period.

Registrant reorganized the focus of its coffee business during the
period covered by this report; therefore, management, time and
effort was diverted from this purpose.  
                                                                  
                                                                  
                                                            
                                                                  
                                                                  
                 
PART IV - OTHER INFORMATION                                       
                                                                 

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

     Mark S. Pierce; (520) 577-6611     

(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
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 of 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.

AMERICA'S COFFEE CUP, INC.

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

Date:  November 18, 1996                By:   /s/ Robert Marsik   
               
                                        Robert Marsik, President


INSTRUCTION:  The form may be signed by an executive officer of the
registrant or by any other duly authorized representative.  The
name and title of the person signing the form shall be typed or
printed beneath the signature. If the statement is signed on behalf
of the registrant by an authorized representative (other than an
executive officer), evidence of the representative's authority to
sign on behalf of the registrant shall be filed with the form.
                                                                  
                                                                  
                               

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


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