UNITED STATES
                       SECURITIES AND EXCHANGE COMMISSION
                             Washington, D.C. 20549

                                                        SEC File Number: 0-20843
                     FORM 12b-25     CUSIP Number: 730749108


                           NOTIFICATION OF LATE FILING

(Check  One):  (X) Form 10-KSB  ( ) Form 20-F  ( ) Form 11-K ( ) Form 10-QSB
               ( ) Form N-SAR

     For  Period  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:
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  Read Instructions (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.

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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


COMTECH CONSOLIDATION GROUP, INC.
- -----------------------------------
Full  Name  of  Registrant


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


10497 TOWN AND COUNTRY WAY, SUITE 460
- -------------------------------------
Address  of  Principal  Executive  Office  (Street  and  Number)


HOUSTON, TX  77024
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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)

     ( )     (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-KSB, Form 20-F, 11K, 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 the Form 10-QSB, 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  is  applicable.

                              PART III - NARRATIVE

     State  below  in  reasonable  detail the reasons why the Form 10-KSB, 11-K,
10-QSB,  N-SAR, or the transition report or portions thereof, could not be filed
with  the  prescribed  time  period.  (Attach  Extra  Sheets  if  Needed)

     The  Registrant's  Annual Report on Form 10-KSB for the year ended December
31,  1999,  could not be filed within the prescribed time period because certain
information  and  data  relating  to  and  necessary  for  the completion of the
Registrant's  management's  discussion  and  analysis of financial condition and
results  of  operations  could not be obtained by the Registrant within the time
period  without  unreasonable  effort  or  expense.  The Registrant is currently
pursuing  an  unregistered  private  equity  financing  which  has  consumed  a
considerable  amount  of the new management's time. Previous management' s
lack of documentation of acquisitions is mostly to blame for the need for an
extension.
New management anticipates that the  Registrant's  Form  10-KSB  will be filed
on or before April 14, 2000.
 The Registrant  anticipates  that  it  will  report  a below the line loss in
 excess of $ 1,000,000.


                           PART IV - OTHER INFORMATION

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

     WALTER D. DAVIS                    (713)                    554-2244
     ---------------                    -----               ------------------
          (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 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  report(s).
YES    X     NO
      ---        ---


(3)     It  is  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.

Losses  expected  to  be  in  excess  of  $1,000,000.  The  loss  is  due to the
mismanagement  of  subsidiaries  by  prior  CCCI management.  Also,  due  to
acquisition  losses  and the resultant write-off of several health care agencies
put into bankruptcy.
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                   COMTECH CONSOLIDATION GROUP, INC.
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                  (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 29, 2000                By: /S/  WALTER D. DAVIS
               ---------------                   -------------------------
                                                      WALTER D. DAVIS

     INSTRUCTION:  The  form  may  be  signed  by  an  executive  officer of the
registrant or by any other duly authorized representative. The name and title of
the person signing the form shall be typed or printed beneath the signature.  If
the  statement  is  signed  on  behalf  of  the  registrant  by  an  authorized
representative  (other  than  the  executive  officer),  evidence  of  the
representative's  authority  to  sign on behalf of the registrant shall be filed
with  the  form.


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                                    ATTENTION

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

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1.     This  form is required by Rule 12b-25 (17 CFR 240, 12b-25) of the General
Rules  and  Regulations  under  the  Securities  Exchange  Act  of  1934.

2.     One signed original and four conformed copies of this form and amendments
thereto must be completed and filed with the Securities and Exchange Commission,
Washington,  D.C.  20549,  in  accordance with Rule 0-3 of the General Rules and
Regulations  under  the Act. The information contained in or filed with the form
will  be  made  a  matter  of  public  record  in  the  Commission  files.

3.     A  manually signed copy of the form and amendments thereto shall be filed
with  each  nations  securities exchange on which any class of securities of the
registrant  is  registered.

4.     Amendments  to  the  notifications  must also be filed on form 12b-25 but
need  not restate information that has been correctly furnished.  The form shall
be  clearly  identified  as  an  amended  notification.