BETTING INC
NT 10-Q, 1999-04-15
MEN'S & BOYS' FURNISHGS, WORK CLOTHG, & ALLIED GARMENTS
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               SECURITIES AND EXCHANGE COMMISSION
                      Washington, DC 20549
                                
                           FORM 12-b25
                   NOTIFICATION OF LATE FILING


<TABLE>                                                 
<S>             <C>             <C>             <C>             <C>
[  ] Form 10-K  [  ] Form 20-F  [  ] Form 11-K  [X] Form 10-Q   [  ] Form N-SAR
</TABLE>                                                

For the Period Ended: February 28, 1999
<TABLE>                           
<S>                               <C>
[  ] Transition Report on Form    [  ] Transition Report on Form
10-K                              10-Q
[  ] Transition Report on Form    [  ] Transition Report on Form
20-F                              N-SAR
[  ] Transition Report on Form    
11-K
</TABLE>                          

For the Transition Period Ended:

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:
                                
                 PART I - REGISTRANT INFORMATION

Full Name of Registrant: Betting, Inc.

Former Name, if Applicable: Leggoons, Inc.

31310 Eaglehaven Center, Suite 10
Address of Principal Executive Office (Street and Number):

Rancho Palos Verdes, CA 90275
City, State and Zip Code
                                
               PART II - RULES 12b-25 (b) AND (c)

If  the  subject  report  could not be filed  without  reasonable
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  or  semi-annual  report,
transition report on Form 10-K, Form 20-F, 11-K or Form N-SAR, 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 10-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

The  Company's accounting staff has not yet completed  assembling
the data for the prior quarter's 10Q, partially due to the effort
involved in complying with the Consent Order it entered into with
the Commission concerning its delinquent periodic reports for the
previous fiscal year. The Company has complied with that  Consent
Order,  and has filed all of the periodic reports for the  fiscal
year  ended  August 31, 1998, and the quarterly  report  for  the
period ended November 30, 1998.
                                
                   PART IV - OTHER INFORMATION

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

Daniel G. Chapman, Esq.  (702) 732-2253

(2)  Have all or other periodic report required under section  13
or  15(d) of the Securities Exchange Act of 1934 or section 30 of
the Investment Company act of 1940 during the preceding 12 months
or  for  such shorter period that the registrant was required  to
file  such  report(s) been filed? If the 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.

See explanation below:

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

Date: April 15, 1999
     
     By: _/s/ Steven D. Walters
         Steven D. Walters, Controller



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