U.S. SECURITIES & EXCHANGE COMMISSION
WASHINGTON, D.C. 20549
FORM 12B-25
NOTIFICATION OF LATE FILING SEC FILE NUMBER
[0-20848]
CUSIP NUMBER
[91359C 307]
[x]Form 10-K and Form 10-KSB [ ]Form 20-F [ ]Form 11-K
[ ] Form 10-Q and 10-QSB [ ]Form N-SAR
For Period Ended: April 27, 1996
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Part I-Registrant Information
____________________________________________________________
Universal Heights, Inc.
19589 N.E. 10th Avenue
Miami, Fl 33179
____________________________________________________________
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 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; [x]
(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 10-QSB, N-SAR or the
transition report or portion thereof could not be filed
within the prescribed period.
The registrant has a new principal accounting officer and
the Company has made a number of acquisitions during the
year. The combination has caused delays.
____________________________________________________________
Part IV-Other Information
____________________________________________________________
(1) Name and telephone number of person to contact in regard
to this notification:
Bradley I. Meier 305-653-4274
(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
Universal Heights, Inc.
has caused this notification to be signed on its behalf by
the undersigned thereunto duly authorized.
Date: July 25,1996 By: Bradley I. Meier
