U.S. SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549
FORM 12b-25
NOTIFICATION OF LATE FILING
(Check One): SEC File Number
0-10621
[ ] 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: August 31, 1997
[ ] Transition Report on Form 10-K Cusip Number
[ ] 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:
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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.
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If the notification relates to a portion of the filing checked
above, identify the Item(s) to which the notification relates: Not
Applicable
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PART I - REGISTRANT INFORMATION
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Full Name of Registrant: American Eco Corporation
Former Name If Applicable: ___________________
11011 Jones Road, Houston, Texas 77070
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Address of Principal Executive Office (Street and Number), City,
State and Zip Code
PART II - RULES 12b-25(b) AND (c)
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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.
<PAGE>
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PART III - NARRATIVE
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State below in reasonable detail the reasons why Form 10-K and 10-KSB,
11-K, 10-Q and 10-QSB, N-SAR, or the transition report or portion
thereof could not be filed within the prescribed period.
(Attach Extra Sheets if Needed)
Registrant experienced delays in compiling the information
regarding debenture conversions and divestitures.
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PART IV - OTHER INFORMATION
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(1) Name and telephone number of person to contact in regard to
this notification
David L. Norris (281) 774-7000
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(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 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.
American Eco Corporation
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(Name of Registrant as specified in charter)
has caused this notification to be signed on its behalf by the
undersigned thereunto duly authorized.
Date: October 14, 1997 By: /s/ David L. Norris
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Name: David L. Norris
Title: 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.
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ATTENTION
Intentional misstatements or omissions of fact constitute Federal
Criminal Violations (See 18 U.S.C.) 1001).
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