<PAGE> 1
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549
FORM 12b-25
NOTIFICATION OF LATE FILING
[X] Form 10-KSB
For the annual period ended December 31, 1997
Commission File No. 0-22750
PART I REGISTRANT INFORMATION
Full Name of Registrant:
ROYALE ENERGY, INC.
Address of Principal Executive Office:
7676 HAZARD CENTER DRIVE, SUITE 1500
SAN DIEGO, CA 92108
PART II RULES 12b-25(b) AND (c)
(a) The reasons described in reasonable in detail in part III of
this form could not be eliminated without unreasonable effort or
expense.
(b) The subject Report on Form 10-KSB will be filed on or before
the fifteenth calendar day following the prescribed due date.
PART III NARRATIVE
The Report on Form 10-KSB for Royale Energy, Inc., (the
Company)for the year ended December 31, 1997, is due to be filed
on March 31, 1998. As of March 30, 1998, the annual audited
financial statement is not yet complete because complete reserve
report information has not been submitted to and reviewed by the
Company's independent accountants. The Company expects that its
financial statements will be completed and its Form 10-KSB will
be filed before April 15, 1998.
PART IV OTHER INFORMATION
(1) Name and telephone number of person to contact in regard to
this information:
Lee Polson 512-474-8881
<PAGE>
(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?
1
<PAGE> 2
If the answer is no, identify report(s).
[X] YES [ ] NO
(3) Is it anticipated that any significant in results of
operation 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
SIGNATURES
Royale Energy, Inc., has caused this report to be signed on its
behalf by the undersigned, thereunto duly authorized.
DATE: MARCH 30, 1998
ROYALE ENERGY, INC.
/S/ STEPHEN M. HOSMER
- ------------------------------------------
STEPHEN M. HOSMER, CHIEF FINANCIAL OFFICER
AND DIRECTOR
EXHIBITS
99.1 Letter from independent accountants re completion of
financial statements (filed herewith)
2
<PAGE> 1
Brown, Armstrong, Randall & Reyes
Certified Public Accountants
March 30, 1998
Securities and Exchange Commission
Washington, D.C. 20549
Our client, Royale Energy, Inc., is seeking a two week filing
extension for their 1997 Form 10KSB, under Rule 12b-25. We are
unable to furnish our auditor's opinion until we can complete our
audit procedures regarding reserves, whose reports are currently
incomplete.
Very truly yours,
BROWN ARMSTRONG RANDALL & REYES
ACCOUNTANCY CORPORATION
/s/ Burton H. Armstrong
- ----------------------------------
By: Burton H. Armstrong
