SECURITIES AND EXCHANGE COMMISSION
                             Washington, D.C. 20549

                                   FORM 12b-25

                                                     Commission File Nos. 1-4814



                          NOTIFICATION OF LATE FILING

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

For the Period Ended:   March 31, 2002
                        --------------

[ ] Transition Report on Form 10-K       [ ] Transition Report on Form 10-Q
[ ] Transition Report on Form 20-F       [ ] Transition Report on Form N-SAR
[ ] Transition Report on Form 11-K

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:

                         PART I. Registrant Information

Full Name of Registrant: Polymer Research Corp. of America
                         ----------------------------------
Former name if applicable:   N/A
                             ---

Address of principal executive office (Street and Number): 2186 Mill Avenue
                                                           ----------------

City, State and Zip Code: Brooklyn, NY  11234
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                        PART II. RULE 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 appropriate box.)

[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,  20-F, 11- K or Form N-SAR,  or portion thereof will be filed on
     or before the 15th calendar day following the  prescribed  due date; or the
     subject  quarterly  report or  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

[ ]  (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 Form 10-K,  11-K,  20-F,
10-Q,  N-SAR or the transition  report portion thereof could not be filed within
the prescribed time period. (Attach extra sheets if needed.)

     The Company was unable to complete its financial statements in time to file
the Company's Form 10-QSB on a timely basis.

                           PART IV. Other Information

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

Carl Horowitz                          (718)                 444-4300
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(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 report(s) been filed?  If the 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?

                                                     [X] Yes  [ ] No

     The  Company  expects  to incur a net loss for its first  quarter  of 2002,
compared with net income of $49,000 for the first quarter of 2001.





                                    SIGNATURE

Pursuant  to the  requirements  of the  Securities  Exchange  Act of  1934,  the
Registrant has duly caused this  notification  to be signed on its behalf by the
undersigned hereunto duly authorized.

Date: May 14, 2002

                                   POLYMER RESEARCH CORP. OF AMERICA(Registrant)



                                  By: /s/ Carl Horowitz
                                     --------------------------
                                      Carl Horowitz, President