LIUSKI INTERNATIONAL INC /DE
NT 10-K, 1997-08-14
COMPUTERS & PERIPHERAL EQUIPMENT & SOFTWARE
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                       SECURITIES AND EXCHANGE COMMISSION
                              WASHINGTON, DC 20549


                                   FORM 12b-25

                                                 Commission File Number
                                                 0-19378

                           NOTIFICATION OF LATE FILING


(Check One):   |_|Form 10-K   |_|  Form 11-K   |_|  Form 20-F    |X|  Form 10-Q

For Period Ended: June 30, 1997
                  --------------------------------------------------------------

|_| Transition Report on Form 10-K          |_| Transition Report on Form 10-Q
|_| Transition Report on Form 20-F          |_| Transition Report on Form N-SAR
|_| Transition Report on Form 11-K

For the Transition Period Ended:
                                ------------------------------------------------

     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.

     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   LIUSKI INTERNATIONAL, INC.
                       ---------------------------------------------------------
Former name if applicable

- --------------------------------------------------------------------------------
Address of principal executive office (Street and number)
                                6585 Crescent Drive
- --------------------------------------------------------------------------------
City, State and Zip Code  Norcross, Georgia 30071
                        --------------------------------------------------------

                        Part II. Rule 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-25(b),  the
following should be completed. (Check appropriate box.)

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


                                       
<PAGE>



|X|      (b) The subject annual report, semi-annual report, transition report on
         Form 10-K,  20-F,  11-K or Form N-SAR, or portion thereof will be filed
         on or before the 15th 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.

                               Part III. Narrative

State below in reasonable  detail the reasons why Form 10-K,  11-K,  20-F, 10-Q,
N-SAR or the  transition  report  portion  thereof could not be filed within the
prescribed time period.

         The registrant  requires additional time to finalize its recordings and
review of its quarter ended closing entries.

                           Part IV. Other Information

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

Joseph L. Cannella                      (212)                       826-2000
- --------------------------------------------------------------------------------
         (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?

                                                       |_| 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.


                           LIUSKI INTERNATIONAL, 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     August 14, 1997                          By /s/ Martin Tsai
    ----------------------------------            ------------------------------
                                                         Martin Tsai,
                                                         Chief Financial Officer

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