EFTEK CORP
NT 10-K, 1999-03-30
BLANK CHECKS
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                              UNITED STATES 
                    SECURITIES AND EXCHANGE COMMISSION
                          Washington, D.C. 20549
                                  
                               FORM 12b-25  
 
                       NOTIFICATION OF LATE FILING

SEC FILE NUMBER: 33-26789NY
CUSIP NUMBER: 282247-30-3

Check one:  X  Form 10-K       Form 20-F       Form 11-K
           ---             ---             ---
                     Form 10-Q          Form N-SAR
                 ---                ---

                  For Period Ended:   December 31, 1998

PART I. - REGISTRANT INFORMATION

     A.   Full Name of Registrant - EFTEK CORP.
     
     B.   Address of Principal Office - 324 New Brooklyn Road, Berlin,
          New Jersey 08009 

PART II. - RULES 12b-25(b) AND (c)

     The subject report could not be filed without reasonable effort or expense
     and the Registrant seeks relief pursuant to Rule 12b-25(b).  The
     Registrant states the following:

     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 on Form 10-KSB will be filed on or
     before the fifteenth calendar day following the prescribed due date;

     C.   The accountant's statement or other exhibit required by Rule
     12b-25(c)) is not applicable.

PART III. - NARRATIVE

     The Registrant's annual report on Form 10-KSB could not be filed within the
     prescribed time period due to the accountants requiring additional time to
     prepare the financials of the Registrant because of the volume during tax 
     season.

PART IV. - OTHER INFORMATION

     A.   Name of Person to Contact in Regard to this Notification:
     William N. Levy, Esq.  (609) 751-9494.

     B.   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.
<PAGE>
     C.   It is not 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.

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

                         By:  /s/Frank Whitmore
                              ----------------------------
                              Frank Whitmore, President
Date:  March 30, 1999


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