SIMS COMMUNICATIONS INC
NT 10-Q, 1997-11-14
REFRIGERATION & SERVICE INDUSTRY MACHINERY
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                    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: September 30, 1997
                                                                              

    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 Ave., 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;

         Effective  December  31, 1997 the Company  acquired Link  International
Technologies,  Inc. As a result of this  acquisition,  the financial  statments
of Link are now  consolidated  with those of the  Company.  The Company did not
receive the financial  information of Link for the three months ended Septmeber
30, 1997 in  sufficient  time to so to allow  the  Company  to file  it's 10-Q
report by November 14, 1997.


<PAGE>

[ ] (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.


                                                                              

Part IV - Other Information
                                                                              

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

              William T. Hart         (303)            839-006l 
                  (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




<PAGE>

                            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:  November 14, 1997               By /s/ William T. Hart                
                                         William T. Hart
                                         Hart & Trinen
                                         1624 Washington Street
                                         Denver, CO  80203
                                         (303) 839-0061

                                       ATTORNEYS FOR SIMS COMMUNICATIONS, INC.

                                                                              

                                   ATTENTION

    Intentional  misstatements or omissions of fact constitute Federal Criminal
Violations (See 18 U.S.C. 1001).
                                                                              











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