P COM INC
NT 10-K, 2000-03-31
RADIO & TV BROADCASTING & COMMUNICATIONS EQUIPMENT
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                     SECURITIES AND EXCHANGE COMMISSION                                    OMB Number:  3235-0058
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                                                                                                  SEC FILE NUMBER
                                FORM 12b-25                                                          0-25356
                                                                                         --------------------------------
                                                                                         --------------------------------
                          NOTIFICATION OF LATE FILING                                              CUSIP NUMBER

(Check One): X Form 10-K  [_] Form 20-F  [_] Form 11-K  [_] Form 10-Q  [_] Form N-SAR               693262 10 7
                                                                                         ------------------------------
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             For Period Ended:  12/31/99
                               ---------------------
             [_] Transition Report on Form 10-K
             [_] Transition Report on Form 20-F
             [_] Transition Report on Form 11-K
             [_] Transition Report on Form 10-Q
             [_] Transition Report on Form N-SAR
             For the Transition Period Ended: _________________________________

- --------------------------------------------------------------------------------
 Read Instruction (on back page) 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
Item(s) to which the notification relates:

- --------------------------------------------------------------------------------
PART I -- REGISTRANT INFORMATION

  P-Com, Inc.
- --------------------------------------------------------------------------------
Full Name of Registrant

- --------------------------------------------------------------------------------
Former Name if Applicable

  3175 South Winchester Boulevard
- --------------------------------------------------------------------------------
Address of Principal Executive Office (Street and Number)

  Campbell, CA  95008
- --------------------------------------------------------------------------------
City, State and Zip Code

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.)

             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, 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

State below in reasonable detail the reasons why Forms 10-K, 20-F, 11-K,
10-Q, N-SAR or the transition report, or portion thereof, could not be filed
within the prescribed time period.



                                                 (Attach Extra Sheets if Needed)
                                                                 SEC 1344 (2/99)

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     The majority of the personnel in the department responsible for generating
the Form 10-K have very recently departed from the company. Their recent
departure has resulted in a temporary manpower shortage which made it impossible
to prepare the Form 10-K properly in a timely manner.


PART IV -- OTHER INFORMATION

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

Robert E. Collins                                408              874-4313
- ------------------------------------------  -------------  ---------------------
                         (Name)              (Area Code)     (Telephone Number)

(2)  Have all other periodic reports required under Sections 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.

================================================================================


                                  P-Com, 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    March 30, 2000                       By     /s/  Robert E. Collins
     ----------------------------------         --------------------------------


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



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