NT 10-K

                                  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 11-K [ ] Form 10-Q
               [ ] Form N-SAR


               [x] For  Period  Ended:   October 31, 2000
               [ ] 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 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.
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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:

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PART I - REGISTRANT INFORMATION
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Full Name of Registrant  KIT Manufacturing Company
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Former Name if Applicable
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530 East Wardlow Road
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Address of Principal Executive Office (Street and Number)
Long Beach, California 90807
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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  reasonable  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,  semi-annual report, transition report
               on Form 10-K, Form 20-F, 11-K 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

     [x]  (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 Forms 10-K,
11-K, 10-Q, N-SAR, or the  transition  report or  portion
thereof,  could not be filed  within the prescribed time period.

The Company requests additional time to prepare separate
financial statements of a significant majority-owned subsidiary
not consolidated by the Company, which are included in the
Company's Annual Report on Form 10-K.

The Company anticipates the filing of its Form 10-K to occur
no later than 15 calendar days following the prescribed due
date in accordance with Rule 12b-25, section (b)(2)(ii) of the
Regulations under the Securities Exchange Act of 1934, should
such an extension be granted by the Securities and Exchange
Commission.



PART IV -- OTHER INFORMATION

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

         Bruce K. Skinner               (562)                   595-7451
     ------------------------- ----------------------- -------------------------
          (Name)                      (Area Code)             (Telephone Number)

(2)  Have all other period 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).
                                                                  [x] Yes [ ] No

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(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.

     Registrant  expects  its  results of  operations  to have
     decreased  to an operating  loss of  approximately  $47,000
     for the twelve months  ended October 31, 2000, from an operating
     income of  approximately  $373,000 for the twelve months ended
     October 31, 1999. This decrease  resulted  primarily as a result
     of a decrease in sales of recreational vehicles and manufactured
     homes.


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                         KIT Manufacturing Company
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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     January 29, 2001        By /s/ Bruce K. Skinner
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                                 Bruce K. Skinner, Vice President/Treasurer

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 an executive officer), evidence of the representative's authority to
sign on behalf of the registrant shall be filed with the form.

                                    ATTENTION
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INTENTIONAL  MISSTATEMENTS  OR OMISSIONS  OF FACT  CONSTITUTE  FEDERAL  CRIMINAL
VIOLATIONS (SEE 18 U.S.C. 1001).
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EX-99.77BACCTLTTR

January 29, 2001

Mr. Bruce Skinner
Vice President and Treasurer
KIT Manufacturing Company
530 East Wardlow Road
P. O. Box 848
Long Beach, CA 90801

Dear Mr. Skinner:

You have furnished us with a copy of your "Notification
of Late Filing" on Form 12b-25 dated January 29, 2001.

We are in agreement with the comments under Part III of
the Form with respect to the reasons why we are unable
to furnish our report on the financial statements of KIT
Manufacturing Company on or before the date the Form 10-K
of KIT Manufacturing Company for the year ended October 31, 2000
is required to be filed.


Yours very truly,

/s/PricewaterhouseCoopers LLP

PricewaterhouseCoopers LLP