U.S. SECURITIES AND EXCHANGE
COMMISSION WASHINGTON, D.C.
20549
SEC File Number 0-
25474 CUSIP
Number
829 158 302
FORM 12b-25
NOTIFICATION OF LATE FILING
(Check One):
[ ] Form 10-K [ ] Form 20-F [ ] Form 11-K [X] Form 10-Q [ ] Form N-SAR
For Period Ended: December 31, 1996
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: N/A
Part I - Registrant Information
Full Name of Registrant: SIMS Communications, Inc.
Former Name if Applicable: N/A
Address of Principal Executive Office (Street and Number)
3333 S. Congress Avenue, Suite 401
City, State and Zip Code
Delray Beach, Florida 33445
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, or transition report
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 l0-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 the Form 10-K, 20-F, 11-
K, 10-Q, or N-SAR, or the transition report or portion thereof could not
be filed within the prescribed time period.
The Company is in the process of completing a private offering of
its common stock. The Company wants to report the results of its
private offering in its 10-Q report. In addition, the Company,
effective December 31, 1996, completed the acquisition of Link
International Technologies, Inc. As a result, the financial statements
of Link as of December 31, 1996 need to be consolidated with those of
the Company. Due to the foregoing, more time is needed to complete the
10-Q report.
Part IV - Other Information
(1) Name and telephone number of person to contact in regard to this
notification
William T. Hart (303) 839-0061
(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
during the preceding l2 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.
SIMS Communications, 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: February 14, 1997 By /s/ Melvin Leiner
Melvin Leiner, President
ATTENTION
Intentional misstatements or omissions of fact constitute Federal
Criminal Violations (See 18 U.S.C. 1001).
2583D