WINTHROP MIAMI ASSOCIATES LIMITED PARTNERSHIP
NT 10-K, 1999-04-01
REAL ESTATE
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                     U.S. SECURITIES AND EXCHANGE COMMISSION
                              Washington, DC 20549

                                   FORM 12b-25

Commission File No. 33-45291                            CUSIP No.  None

                           NOTIFICATION OF LATE FILING

          [ X ] Form 10-K and 10 KSB [ ] Form 11-K [ ] Form 10-Q and Form 10-QSB
          [ ] Form N-SAR

                     For the Period Ended December 31, 1998

            Nothing in this Form shall be construed to imply that the Commission
            has verified any information contained herein.

- -------------------------------------------------------------------------------
PART I.  Registration Information                                            
- -------------------------------------------------------------------------------

                  Winthrop Miami Associates Limited Partnership
                  ---------------------------------------------
                            (Full Name of Registrant)

    5 Cambridge Center, 9th Floor, Cambridge, Massachusetts      02142
    -------------------------------------------------------    ---------
           (Address of Principal Executive Office)             (Zip Code)

- -------------------------------------------------------------------------------
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-25(b), 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  reasonable  effort or
                  expense;

[X]       (b)     The subject annual report will be filed on or before the
                  fifteenth  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                                                        
- -------------------------------------------------------------------------------

         The  registrant  was  unable to obtain  all  necessary  information  to
prepare the quarterly report prior to its due date. The registrant will file its
Form 10-KSB report prior to the expiration of the 15-day extension period.


<PAGE>


- -------------------------------------------------------------------------------
PART IV.  Other Information                                                 
- -------------------------------------------------------------------------------

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

   David J. Heymann                516                   681-3636
   ----------------             ----------          -----------------
       (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).

         YES  [ X ]       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  [   ]       NO [ X ]

         Winthrop Miami Associates Limited Partnership
         ---------------------------------------------
         (Name of registrant as specified in charter)

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

Date:  March 31, 1999      Winthrop Miami Associates Limited Partnership

                           By:  One International Associates, L.P.,
                                its sole General Partner

                                    By:  One International, Inc.,
                                         its sole General Partner

                                         By: /s/ Michael L. Ashner   
                                             -----------------------
                                             Michael L. Ashner,
                                             Chief Executive Officer




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