APPLIED COMPUTER TECHNOLOGY INC
NT 10-K, 1997-04-01
COMPUTER & COMPUTER SOFTWARE STORES
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                    U.S. SECURITIES AND EXCHANGE COMMISSION WASHINGTON,
                            D.C.  20549
                            
                                                    SEC File Number 0-26826
                                                    CUSIP Number 038 153 10-
                                                    2
                                                    
                               FORM 12b-25
                       NOTIFICATION OF LATE FILING
                                    
                                  (Check One):
[X] Form 10-K  [  ] Form 20-F  [  ] Form 11-K  [ ] Form 10-Q  [ ] Form N-
SAR
                      For Period Ended:  December 31, 1996


           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:  Applied Computer Technology, Inc.

    Former Name if Applicable:  N/A

    Address of Principal Executive Office (Street and Number)

         2573 Midpoint Drive

    City, State and Zip Code

         Fort Collins, Colorado  80525




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/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 pre- scribed 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 Form 10-K, ll-K, 20-
    F or 10-Q, N-SAR, or the transition report or portion thereof could not
    be filed within the prescribed time period.
    
    The Company not retain auditors in sufficient time so as to allow the
    audit of the Company's year end financial statements to be completed by
    March 31, 1997.
    
    
Part IV - Other Information


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

              William T. Hart     (303)          839-006l
                  
                    (Name)     (Area Code)  (Telephone Number)
                  
    (2)  Have all other periodic reports
required under Section 13 or 15(d) of the

Securities Exchange Act of 1934 during the

preceding 12 months (or for such shorter period

 that the registrant was required to file such

reports) been filed?  If answer 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

         It is expected that the Company will have
         a loss of approximately $1,000,000 for the year
         ending December 31, 1996.
                       Applied Computer Technology, 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 31, 1997                  By /s/Wiley E. Prentice, Jr. President
                                          Wiley E. Prentice, Jr., President
                                    
                                    
                                ATTENTION
                                    
    Intentional misstatements or omissions of fact constitute Federal
    Criminal Violations (See 18 U.S.C. 1001).
    
    
    
2620D


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