MICEL CORP
NT 10-K, 1997-12-23
INSTRUMENTS FOR MEAS & TESTING OF ELECTRICITY & ELEC SIGNALS
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	UNITED STATES
	SECURITIES AND EXCHANGE COMMISSION
	Washington, D.C. 20549

	FORM 12b-25

	NOTIFICATION OF LATE FILING

(Check one)
  X  Form 10-K and Form 10-KSB    Form 20-F    Form 11-K        Form 10-Q and 
Form 10-QSB    Form N-SAR                                                     

 		For Period Ended September 30, 1997
 		__ Transition Report on Form 10-K and Form 10-KSB                       	
	__ Transition Report on Form 20-F                    
 		__ Transition Report on Form 11-K                    
 		__ Transition Report on Form 10-Q and Form 10-QSB     
 		__ Transition Report on Form N-SAR                   
 		For the Transition Period Ended:                       

    	Read Instructions (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: MICEL CORP.

Address of Principal Executive Office (Street and Number):
 
445 Central Avenue
Cedarhurst, NY 11516      

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-25b, the following should
be completed. (Check box if appropriate):		

[  ]	(a)	The reasons described in reasonable detail in Part III of this form
 could not be eliminated without unreasonable effort or expenses;
[X]	(b)	The subject annual report, semi-annual report, transition report on
 Forms 10-K, 10-KSB, Form 20-F, 11-K, 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 Forms 10-Q, 
10-QSB, 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.

PART III--NARRATIVE

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

The Company has not been able to compile the requisite financial data 
necessary to enable it to have to have sufficient time to complete the 
Company's financial statements by December 29, 1997, which is the required
 filing date for the Company's annual report on Form 10-KSB, without
 unreasonable effort and expense.
PART IV--OTHER INFORMATION

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

      David Selengut        	   	       212                      826-0730      
  
 	(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.

		
	          MICEL CORP.       
	(Name of Registrant as Specified In Charter)

has caused this notification to be signed on its behalf by the undersigned
 hereto duly authorized

Dated: December 26, 1997		MICEL CORP.


By:	                                      
Ron Levy
President

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 representatives's authority
 to sign on behalf of the registrant shall be filed with the form.

	ATTENTION
Intention 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 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 amendment notification.   

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