SIMS COMMUNICATIONS INC
NT 10-Q, 1999-02-16
TELEPHONE COMMUNICATIONS (NO RADIOTELEPHONE)
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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: December 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)

    18001 Cowan, Suites C&D

City, State and Zip Code

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

Part II - Rules 12b-25(b) and (c)
- ---------------------------------

<PAGE>

    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  completed a number of  transactions  subsequent to December 31,
1998  which  the  Company  needs to  reflect  in a pro forma  attachment  to the
Company's  December  31, 1998 balance  sheet.  As a result,  additional  time is
needed to file the 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




<PAGE>

    (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 15, 1999                     By  /s/ Michael Malet
                                                 -----------------
                                              Michael Malet, Vice President
                                              Sims Communications, Inc.
                                              18001 Cowan, Suite C & D
                                              Irvine, CA 92614
                                              (949) 724-9094

                                    ATTENTION

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






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