RED OAK HEREFORD FARMS INC
NT 10-K, 2000-03-31
MEMBERSHIP ORGANIZATIONS
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                                                           SEC FILE NUMBER
                                                               33-89714
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                                                           CUSIP NUMBER
                                                              756790101
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                                  UNITED STATES
                       SECURITIES AND EXCHANGE COMMISSION
                             Washington, D.C. 20549

                                  FORM 12b-25

                        NOTIFICATION OF LATE FILING

(Check One): [X]  Form 10-K   [ ] Form 20-F   [ ]  Form 10-Q    [ ]  Form N-SAR

  For Period Ended:  Yearly report ended December 31, 1999
                   -----------------------------------
  [ ] 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 the Item(s) to which the notification relates:

- -------------------------------------------------------------------------------

PART I - REGISTRANT INFORMATION

                          RED OAK HEREFORD FARMS, INC.
- --------------------------------------------------------------------------------
Full Name of Registrant


<PAGE>

                        RED OAK HEREFORD FARMS, INC.
- -------------------------------------------------------------------------------
Former Name if Applicable
                                    N/A

- ---------------------------------------------------------------------------
Address of Principal Executive Office (Street and Number)
                                    2010 Commerce Drive, Red oak, Iowa
- ---------------------------------------------------------------------------
City, State and Zip Code

                                    Red Oak, Iowa 51566

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 on Form 10-K will be filed on or before
          the 15th 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 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.

All information necessary to formulate the 10K filing could not be gathered and
structured into proper form without unreasonable delay and presented to senior
management and the Board of Directors because of, among other causes, gathering
information to complete the audit.

The registrant is assimilating data for the 10K and plans to file within the
required extension period.
                                               (Attach Extra Sheets if Needed)

PART IV - OTHER INFORMATION


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

   Harley Dillard                     712                 623-9224
- -----------------------          ------------       ------------------
     (Name)                       (Area Code)        (Telephone Number)



<PAGE>

     (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 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?                                               [X] Yes [ ] 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.

          Estimated operating net loss of the registrant has decreased for the
          twelve months ended December 31, 1998, from $6,576,442 to $3,622,000
          for the respective 1999 period.



- -------------------------------------------------------------------------------

                           RED OAK HEREFORD FARMS, INC.
- -------------------------------------------------------------------------------
                (Name of Registrant as Specified in Charter)

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


Date     March 30, 2000                   By  /s/ Harley Dillard,
      -----------------                       ---------------------------------
                                              Harley Dillard, Treasurer and
                                              Chief Financial Officer



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