CALIFORNIA CULINARY ACADEMY INC
NT 10-Q, 1997-02-14
EDUCATIONAL SERVICES
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                                     UNITED STATES
                          SECURITIES AND EXCHANGE COMMISSION
                                WASHINGTON, D.C. 20549

                                      FORM 12b-25

                              NOTIFICATION OF LATE FILING

                                                      SEC FILE NUMBER: 0-21932
                                                      CUSIP NUMBER: 129905 10 5

(CHECK ONE):  / /Form 10-K / /Form 11-K / /Form 20-F /X/Form 10-Q / /Form N-SAR

                 For Period Ended: December 31, 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:
                                                 ------------------------------
- -------------------------------------------------------------------------------
  READ INSTRUCTION (ON BACK PAGE) 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
                   CALIFORNIA CULINARY ACADEMY, INC.
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Former Name if Applicable

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Address of Principal Executive Office (Street and Number)
                       625 Polk Street
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City, State and Zip Code
                   San Francisco, California 94102
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PART II -- RULES 12b-25(b) AND (c)

       (a)  The reasons described in reasonable detail in Part III of this 
            form could not be eliminated without unreasonable effort or 
            expense;

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/ X /  (b)  The subject annual report or semi-annual report/portion thereof 
            will be filed on or before the fifteenth calendar day following
            the prescribed due date; or the subject quarterly report/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.

                       Not Applicable
- -------------------------------------------------------------------------------

PART III -- NARRATIVE

State below in reasonable detail the reasons why Forms 10-K, 11-K, 20-F, 10-Q 
or N-SAR or portion thereof could not be filed within the prescribed time 
period. (Attach Extra Sheets if Needed)

Registrant will be unable to timely file its Quarterly Report on Form 10-QSB 
for the quarter ended December 31, 1996 because Registrant's limited 
accounting staff has been required to devote substantial attention to other 
financial and accounting matters while attempting to finalize the Quarterly 
Report. Registrant will file its Form 10-QSB promptly upon completion of the 
review by its outside professionals and in no event beyond the applicable 
extension period.
- -------------------------------------------------------------------------------

PART IV -- OTHER INFORMATION

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

         Robert A. Stoffregen             415                 771-3536
    ---------------------------------- ----------------- ----------------------
                    (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 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.


                                   2


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                     CALIFORNIA CULINARY ACADEMY, 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  February 12, 1997.                       By /s/ Robert A. Stoffregen
        ---------------------------------------    ----------------------------
                                                   Chief Financial 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.

____________________________________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 O-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 must 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.

5. ELECTRONIC FILERS. This form shall not be used by electronic filers unable 
   to timely file a report solely due to electronic difficulties. Filers unable
   to submit a report within the time period prescribed due to difficulties in
   electronic filing should comply with either Rule 201 or Rule 202 of
   Regulation S-T or apply for an adjustment in filing date pursuant to 
   Rule 13(b) of Regulation S-T.


                                          3

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                        CALIFORNIA CULINARY ACADEMY, INC.
                                   FORM 12b-25
                             Dated February 12, 1996

QUESTION (3), PART IV EXPLANATION

     The Registrant's statement of operations for the quarter ended December 31,
1996 reflects profit compared to a modest profit in the quarter ended December
31, 1995; and a profit for the six months ended December 31, 1996 compared to a
loss in the same period from the prior year.  The Registrant reported net income
of $126,000, or $0.04 per share for the quarter ended December 31, 1996,
compared to a net income of $4,000 for the same period in the prior year, an
improvement of $122,000.  The Registrant reported net income of $171,000 or
$0.05 per share for the six months ended December 31, 1996 compared to a net of
loss of $(420,000) or $(0.13) per share for the same period from the prior year,
an improvement of $591,000.




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