ACCUHEALTH INC
NT 10-Q, 1999-11-15
DRUG STORES AND PROPRIETARY STORES
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                     U.S. SECURITIES AND EXCHANGE COMMISSION

                             WASHINGTON, D.C. 20549

                                   FORM 12b-25

                           NOTIFICATION OF LATE FILING



(Check One): [ ] Form 10-K and Form 10-KSB [ ] Form 20-F [ ] Form 11-K
             [X] Form 10-Q and Form 10-QSB [ ] Form N-SAR

                    For Period  Ended:  SEPTEMBER 30, 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:
===============================================================================
     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

                                Accuhealth, Inc.
- --------------------------------------------------------------------------------
Full Name of Registrant

                                       N/A
- --------------------------------------------------------------------------------
Former Name if Applicable

                            1575 Bronx River Avenue
- --------------------------------------------------------------------------------
Address of Principal Executive
 Office (Street and Number)

                             Bronx, New York 10460
- --------------------------------------------------------------------------------
City, State and Zip Code

<PAGE>

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.
     |
[ ]  | (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  fifteenth
     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 and Form
10-KSB,  20-F,  11-K, 10-Q and Form 10-QSB,  N-SAR, or the transition  report or
portion thereof could not be filed within the prescribed  period.  (Attach Extra
Sheets if Needed)

         The  Company  is in  the  midst  of  transitioning  to a new  corporate
location and certain accounting data needed to complete the financial statements
was not  readily  available  as a result  delays in  processing  the data due to
training of new personnel and technology enhancements being implemented.

PART IV - OTHER INFORMATION

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

  Glenn C. Davis                              718           518-9511
- ----------------------------------------     -------   ------------------------
(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 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.


                                       2
<PAGE>


================================================================================
                                Accuhealth, 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: November 15, 1999               By /s/ GLENN C. DAVIS
      -----------------                 ---------------------------------
                                             Glenn C. Davis
                                             President and Chief
                                             Executiver Officer


         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.

                                       3
<PAGE>


                                    ATTENTION

     Intentional  misstatements or omissions of fact constitute federal criminal
violations (see 18 U.S.C. 1001).

                              GENERAL INSTRUCTIONS

     1. This form is required by Rule 12b-25 (17 CFR  240.12b-25) of the General
Rules and Regulations under the Securities Exchange Act of 1934.

     2.  One  signed  original  and  four  conformed  copies  of this  form  and
amendments  thereto must be completed and filed with the Securities and Exchange
Commission,  Washington,  D.C. 20549, in accordance with Rule 0-3 of the General
Rules and Regulations under the Act. The information  contained in or filed with
the form will be made a matter of public record in the Commission files.

     3. A manually signed copy of the form and amendments thereto shall be filed
with each national  securities  exchange on which any class of securities of the
registrant is registered.

     4.  Amendments to the  notifications  also be filed on form 12b-25 but need
not restate  information  that has been correctly  furnished.  The form shall be
clearly identified as an amended notification.


                                       4


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