UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549
FORM 12b-25
NOTIFICATION OF LATE FILING
0-25632
----------------------
(Commission File Number)
[X] Form 10-K [ ] Form 20-F [ ] Form 11-K
[ ] Form 10-Q [ ] Form N-SAR
For Period Ended: 12/31/97
[ ] 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:____________________________________
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: N/A
PART I.
REGISTRANT INFORMATION
Full Name of Registrant: GUINNESS TELLI*PHONE CORPORATION
Former Name if Applicable: N/A
Address of Principal Executive
Office (Street and Number): 655 Redwood Highway, #273
City, State and Zip Code: Mill Valley, California 94941
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 or semi-annual report/portion thereof
will be filled 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 1
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PART III.
NARRATIVE
The analysis and accounting is currently in progress but due to the
unavailability of necessary records has not yet been completed.
PART IV.
OTHER INFORMATION
(1) Name and telephone number of person to contact in regard to this
notification:
Name: Lawrence A. Guinness
Telephone: (415) 389-9442
(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?
[ ] 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.
GUINNESS TELLI*PHONE CORPORATION
------------------------------------------------
(Name of Registrant as specified in its charter)
Has caused this notification to be signed on its behalf by the undersigned
hereunto duly authorized.
Date: March 26, 1998 /S/ Lawrence A. Guinness
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By: Lawrence A. Guinness
Its: President
