SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549
FORM 12b-25
NOTIFICATION OF LATE FILING
Form 10-K and Form 10-KSB for Period Ended: December 31, 1997
Part I - Registrant Information
ART, MUSIC & ENTERTAINMENT, INC.
(Exact name of registrant as specified in its charter)
4400 W. Sample Road, Suite #140, Coconut Creek, FL 33073
(Address of principal executive offices) (Zip Code)
Part II - Rules 12b-25 (b) an (c)
If the subject report could not be filed without unreasonable
effort or expense and the registrant seeks relief pursuant to Rule 12b-
25(b) [ 23,047], 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
expense;
(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 [Amended in Release
No. 34-26589 ( 72,435), effective April 12, 1989, 54 F.R. 10306.]
(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 Form 10-K and Form
10-KSB, 20-F, 11-K, 10-Q and Form 10-QSB, N-SAR, or the transition
report or portion thereof could not be filed within the prescribed
period. [Amended in Release No. 34-26589 ( 72,435), effective April 12,
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1989, 54 F.R. 10306; and Release No. 34-30968 ( 72,439), effective
August 13, 1992, 57FR 364-42.]
Form 10-KSB for Art, Music & Entertainment, Inc. could not be filed
within the prescribed period due to the audit not being completed in the
time period necessary for current filing.
Part IV - Other Information
(1) Name and telephone number of person to contact in regard to
this notification:
Norman Brander (954) 971-9100
(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).
Yes
(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, it is anticipated that income for the year will be
decreased.
Art, Music & Entertainment, Inc. has caused this notification to
be signed on its behalf by the undersigned thereunto duly authorized.
Dated: March 30, 1998 Art, Music & Entertainment, Inc.
by:/s/ Norman Brander
Norman Brander, President
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MARY H. ORSINI, C.P.A.
7814 River Ridge Drive
Temple Terrace, FL 33637
ACCOUNTANT'S STATEMENT
Re: ART, MUSIC & ENTERTAINMENT, INC.
To Whom It May Concern:
We have been engaged by ART, MUSIC & ENTERTAINMENT, INC. to
audit the financial statements for the fiscal year ended December 31,
1997. While our audit procedures are underway as of March 30, 1998, we
have not completed the audit.
Dated: March 30, 1998
/s/Mary H. Orsini
Mary H. Orsini, C.P.A.
