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U.S. SECURITIES AND EXCHANGE COMMISSION
WASHINGTON D.C. 20549
FORM 12b-25 SEC File Number: 0-24138
CUSIP Number: 911320 20 8
NOTIFICATION OF LATE FILING
(Check One):
[ ] Form 10-K [ ] Form 11-K [ ] Form 20-F [X] Form 10-Q
For Period Ended: March 31, 1997
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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.
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If the notification relates to a portion of the filing checked
above, identify the Item(s) to which the notification relates:
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Part I-Registrant Information
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Full Name of Registrant United Payphone Services, Inc.
Former Name if Applicable N/A
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Address of Principal Executive Office, (Street and Number)
105 East Ellis Drive
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City, State and Zip Code
Tempe, Arizona 85282
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Part II-Rules 12b-25 (b) and (c)
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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)
[X] 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/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.
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Part III-Narrative
The Company's accountant had not finished the quarterly financial
statements early enough for management to review the information and file by
the deadline. The 10Q will be filed within the fifth calendar day of the
filing deadline.
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State below in reasonable detail the reasons why the form 10-K,
11-K, 20-F, 10-Q or N-SAR or portion thereof could not be filed
within the prescribed time period.
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Part IV-Other Information
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1.Name and telephone number of person to contact in regard to
this notification
David Westfere (888)839-9968
2.Have all other periodic reports 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 can not be made.
United Payphone Services, 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 14, 1997 By /S/ Todd D. Chisholm
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Todd D. Chisholm, Director
INSTRUCTION: The form may be signed by an executive officer of the
registrant or by any other duly authorized representative The name
and title of the person signing the form shall be typed or printed
beneath the signature. If the statement is signed on behalf of the
registrant by an authorized representative (other than an executive
officer), evidence of the representative's authority to sign on behalf
of the registrant shall be filed with the form.
