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UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549
FORM 12b-25
NOTIFICATION OF LATE FILING
[ ] Form 10-K [ ] Form 20-F [ ] Form 11-K [ x ] Form 10-Q
For the period ended August 31, 1996.
[ ] Transition Report on Form 10-K.
[ ] Transition Report on Form 20-F.
[ ] Transition Report on Form 11-K.
[ ] Transition Report on Form 10-Q.
For the Transition Period Ended:
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
STRATFORD ACQUISITION CORP.
Full Name of Registrant
5420 North Service Road
Fifth Floor
Burlington, Ontario
L7L 6C7 Canada
Address of principal executive office, including zip.
PART II - RULES 12B-25 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, the following should be completed.
(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 of Form 10-K, Form
20-F, 11K 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 of
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
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(c) The accountant's statement or other exhibit
required by Rule 12b-25(c) has been attached
if applicable.
PART III - NARRATIVE
The United States Securities and Exchange Commission has made
inquiries of the Company related to certain accounting and
financial reporting issues as reported in its quarterly filings.
On October 7, 1996, the accounting firm of Scott Hatfield +
Associates, P.S. ("Hatfield") resigned as the Company's
independent auditors as a result of disagreements on matters of
accounting principles and practices, financial disclosure, and
reportable events.
At its board meeting on October 14, 1996, the Board of Directors
of the Registrant engaged Terrence J. Dunne, Certified Public
Accountant, as its independent auditor for 1996. On October 15,
1996, Mr. Dunne accepted such engagement.
As a result of the foregoing events, the Company is unable to
furnish the required financial data at this time, but intents to
do so as soon as such financial data is available.
PART IV - OTHER INFORMATION
1. Name and telephone number of person to contact in regard to
this notification.
Arthur Smith
Stratford Acquisitions Cop.
5420 North Service Road
5th Floor
Burlington, Ontario
L7L 6C7 Canada
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 reports) been filed? If answer is
no, identify reports.
Yes No x
The Form 10-K for the year ended May 30, 1996 has been
filed, however, the required financial information is not
included.
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3. Is its 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.
Corporation has commenced operation since the corresponding
period last year. <PAGE>
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STRATFORD ACQUISITIONS, INC. has caused this notification to
signed on its behalf by the undersigned hereunto duly authorized,
on this 15th day of October, 1996.
BY: /s/ Arthur Smith, President