SIMS COMMUNICATIONS INC
NT 10-Q, 1998-05-18
REFRIGERATION & SERVICE INDUSTRY MACHINERY
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                                                 3

                     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: March 31, 1998
- - ---------------------------------

    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)

    17821 Skypark Circle, Suite G

City, State and Zip Code

    Irvine, California 92614
- - ---------------------------------

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 re- port 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  transmitted  its  quarterly  report on Form 10-QSB to the
Securities and Exchange  Commission via the Edgar System at approxiamately  4:00
p.m.,  Mountain  Standard  Time, on May 15, 1998.  However if an Edgar filing is
received between 5:30p.m.  and 11:59 p.m. Eastern Time, the filing is considered
to have been made on the next business day. Accordingly, an extension of time is
needed for filing the 10-QSB 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:  May 15, 1998                         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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