LEGGOONS INC
NT 10-K, 1996-11-29
MEN'S & BOYS' FURNISHGS, WORK CLOTHG, & ALLIED GARMENTS
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FORM 12b-25SEC                                           File Number 33-68570
                                                       CUSIP Number 524668100

                       NOTIFICATION OF LATE FILING

                             (Check One)
(X) Form 10-K        ( ) Form 11-K      ( ) Form 20-F     ( ) Form 10-Q

          For Period Ended:     August 31, 1996
______________________________________________________________________

     Read Attached Instruction Sheet Before Preparing Form.
                    Please Print or Type.
   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:

          Not Applicable.
______________________________________________________________________
Part I -- Registrant Information                                      
- ----------------------------------------------------------------------
     Full Name of Registrant:      Leggoons, Inc.
     Former Name if Applicable:     N/A
______________________________________________________________________          
                
  Address of Principal Executive Office (Street and Number):

          400 South Lindell
______________________________________________________________________

  City, State and Zip Code:  Vandalia, Missouri  63382
______________________________________________________________________
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/portion thereof will be 
                   filed on or before the fifteenth calendar day 
                   following the prescribed due date; or the subject 
                   quarterly report/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.
<PAGE>
______________________________________________________________________
Part III -- Narrative                                                 
- ----------------------------------------------------------------------
State below in reasonable detail the reasons why the Form 10-K,
11-K, 20-F or 10-Q or portion thereof could not be filed within the 
prescribed time period.

     Need additional time to complete the audit on the financial 
     statements.

______________________________________________________________________
Part IV -- Other Information                                          
- ----------------------------------------------------------------------
     (1)Name and telephone number of person to contact in regard to 
        this notification:

          Steve Walters                 573               594-6418            
          --------------------------------------------------------------
            (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          [X] Yes [ ] No
          the preceding 12 months (or for such
          shorter period that the registrant was
          required to file such reports) been filed?
          If answer no identify report(s).  


     (3)     Is it anticipated that any significant
          change in results of operations from the
          corresponding period for the last fiscal         [ ] Yes [X] No
          year will be reflected by the earnings
          statements to be included in the subject
          report or portion thereof?                 



                             Leggoons, Inc.                            
               ------------------------------------------
              (Name of Registrant as specified in charter)

has caused this notification to be signed on its behalf by the 
undersigned thereunto duly authorized.





BY (Signature)                /s/ Steven D. Walters                   
(Date)                        November 28, 1996
(Name and Title)              Steven D. Walters, Principal Accounting
                                        Officer


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