POCKETPORT COM
NT 10-K, 2000-05-02
BUSINESS SERVICES, NEC
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                               12b-25 121499 (1)
UNITED STATES SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C.  20549

FORM 12b-25

NOTIFICATION OF LATE FILING
(Check One):

[X] Form 10-K and Form 10-KSB   [ ] Form 20-F  [ ] Form 11-K
[ ] Form 10-Q and Form 10-QSB  [ ] Form N-SAR
For Period Ended:  January 31, 1999
[ ] 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: Not Applicable.


Part I--Registrant Information
- --------------------------------------------------------------------------------

Full Name of Registrant:  PacketPort.Com
Former Name if Applicable: Linkon Corporation
Applicable

587 Connecticut Ave.


                                     Page 1


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                               12b-25 121499 (1)

Address of Principal Executive Office (Street and Number)

Norwalk, CT 06854
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 Form 10-K, 20-F, 11-K, 10-Q,
N-SAR, or the transition report or portion thereof could not be filed within the
prescribed period.

Form 10KSB could not have been completed on a timely basis without
unreasonable effort or expense because of recent settlements with creditors;
which have increased the procedures during the year end audit.



                                     Page 2
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                               12b-25 121499 (1)





Part IV--Other Information


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

          Robert H. Jaffe           (973)                      467-2246

            (Name)                  (Area Code)                 (Telephone #)





(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).

         [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?

         [x] Yes   [ ] 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.

A reasonable estimate of results cannot be made at the present time because
the effect of the settlements with creditors is not completed. However, the
Company believes that it will be reporting a net loss for the year.


                                       PacketPort.Com


                                     Page 3
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                               12b-25 121499 (1)
               (Name of Registrant as specified in charter)

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

Dated :  May 1, 2000
By: /s/ Thomas V. Cerabona
Thomas V. Cerabona
Chief Financial Officer


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