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 {\rtlch \af15 \ltrch
UNITED STATES
\par }{\rtlch \af15 \ltrch SECURITIES AND EXCHANGE COMMISSION
\par }{\rtlch \af15 \ltrch Washington, D.C. 20549
\par }{\rtlch \af15 \ltrch
\par }{\rtlch \af15 \ltrch FORM 12b-25
\par }{\rtlch \af15 \ltrch
\par }{\rtlch \af15 \ltrch NOTIFICATION OF LATE FILING
\par }{\rtlch \af15 \ltrch
\par }{\rtlch \af15 \ltrch (Check one)
\par }{\rtlch \af15 \ltrch X  Form 10-K and Form 10-KSB    Form 20-F
    Form 11-K        Form 10-Q and
\par }{\rtlch \af15 \ltrch Form 10-QSB    Form N-SAR
\par }{\rtlch \af15 \ltrch
\par }{\rtlch \af15 \ltrch For Period Ended September 30, }{\rtlch \af15 \
ltrch 2000}{\rtlch \af15 \ltrch
\par }{\rtlch \af15 \ltrch X  Transition Report on Form 10-K and Form 10-KSB
\par }{\rtlch \af15 \ltrch __ Transition Report on Form 20-F
\par }{\rtlch \af15 \ltrch __ Transition Report on Form 11-K
\par }{\rtlch \af15 \ltrch __ Transition Report on Form 10-Q and Form 10-QSB
\par }{\rtlch \af15 \ltrch __ Transition Report on F}{\rtlch \af15 \ltrch orm
 N-SAR
\par }{\rtlch \af15 \ltrch For the Transition Period Ended:
\par }{\rtlch \af15 \ltrch
\par }{\rtlch \af15 \ltrch Read Instructions (on back page) Before Preparing
 Form,
\par }{\rtlch \af15 \ltrch Please Print or Type.
\par }{\rtlch \af15 \ltrch Nothing in this form shall be construed to imply
 that the Commission has
\par }{\rtlch \af15 \ltrch verified any information contained herein.
\par }{\rtlch \af15 \ltrch
\par }{\rtlch \af15 \ltrch If the notificati}{\rtlch \af15 \ltrch on relates
 to a portion of the filing checked above, identify
\par }{\rtlch \af15 \ltrch the item(s) to which the notification relates:
\par }{\rtlch \af15 \ltrch


\par }{\rtlch \af15 \ltrch
\par }{\rtlch \af15 \ltrch PART I--REGISTRANT INFORMATION
\par }{\rtlch \af15 \ltrch
\par }{\rtlch \af15 \ltrch Full Name of Registrant: MICEL CORP.
\par }{\rtlch \af15 \ltrch
\par }{\rtlch \af15 \ltrch Address of Principal Executive Office (Street and
 Number):
\par }{\rtlch \af15 \ltrch
\par }{\rtlch \af15 \ltrch 445 Central Avenue
\par }{\rtlch \af15 \ltrch Cedarhurst, NY 11516
\par }{\rtlch \af15 \ltrch
\par }{\rtlch \af15 \ltrch
\par }{\rtlch \af15 \ltrch PART II--RULES 12b-25(b) AND (c)
\par }{\rtlch \af15 \ltrch
\par }{\rtlch \af15 \ltrch
\par }{\rtlch \af15 \ltrch If the subject report could not be filed without
 unreasonable effort or expense
\par }{\rtlch \af15 \ltrch and the
\par }{\rtlch \af15 \ltrch registrant seeks relie}{\rtlch \af15 \ltrch f
 pursuant to Rule 12b-25b, the following should be
\par }{\rtlch \af15 \ltrch completed.
\par }{\rtlch \af15 \ltrch (Check box if appropriate):\tab \tab
\par }{\rtlch \af15 \ltrch
\par }{\rtlch \af15 \ltrch [  ]\tab (a)\tab The reasons described in
 reasonable detail in Part III of this form
\par }{\rtlch \af15 \ltrch could
\par }{\rtlch \af15 \ltrch not be eliminated without unreasonable effort or
 expenses;
\par }{\rtlch \af15 \ltrch [X]\tab (b)\tab The sub}{\rtlch \af15 \ltrch ject
 annual report, semi-annual report, transition report on
\par }{\rtlch \af15 \ltrch Forms
\par }{\rtlch \af15 \ltrch 10-K, 10-KSB, Form 20-F, 11-K, Form N-SAR, or
 portion thereof, will be
\par }{\rtlch \af15 \ltrch filed on or before the fifteenth calendar day
 following the prescribed due
\par }{\rtlch \af15 \ltrch date; or the subject quarterly report o}{\rtlch
 \af15 \ltrch r transition report on Forms 10-Q,
\par }{\rtlch \af15 \ltrch 10-QSB, or portion thereof will be filed on or
 before the fifth calendar day
\par }{\rtlch \af15 \ltrch following the prescribed due date; and
\par }{\rtlch \af15 \ltrch [  ]\tab (c)\tab The accountant's statement or
 other exhibit required by Rule
\par }{\rtlch \af15 \ltrch 12b-25(c)
\par }{\rtlch \af15 \ltrch has been attached if applicable.
\par }{\rtlch \af15 \ltrch
\par }{\rtlch \af15 \ltrch
\par }{\rtlch \af15 \ltrch PART III--NARRATIVE
\par }{\rtlch \af15 \ltrch
\par }{\rtlch \af15 \ltrch
\par }{\rtlch \af15 \ltrch State below in reasonable detail the reasons why
 the Forms 10-K, 10-KSB, 20-F,
\par }{\rtlch \af15 \ltrch 11-K,
\par }{\rtlch \af15 \ltrch 10-Q,10-QSB, N-SAR, or the transition report or
 portion thereof, could not be
\par }{\rtlch \af15 \ltrch filed
\par }{\rtlch \af15 \ltrch within the prescribed time}{\rtlch \af15 \ltrch
  period. (Attach Extra Sheets if Needed)
\par }{\rtlch \af15 \ltrch
\par }{\rtlch \af15 \ltrch The 10-KSB filing could not be filed within the
 prescribed period because the Company\rquote s financial reports could not
 be completed in the proper form without unreasonable expense and effort.
\par }{\rtlch \af15 \ltrch
\par }{\rtlch \af15 \ltrch
\par }{\rtlch \af15 \ltrch PART IV--OTHER INFORMAT}{\rtlch \af15 \ltrch ION
\par }{\rtlch \af15 \ltrch
\par }{\rtlch \af15 \ltrch (1)\tab Name and telephone number of person to
 contact in regard to this
\par }{\rtlch \af15 \ltrch notification
\par }{\rtlch \af15 \ltrch
\par }{\rtlch \af15 \ltrch       David Selengut        \tab    \tab
 212                   370-1300
\par }{\rtlch \af15 \ltrch  \tab (Name)\tab \tab     \tab (Area Code)
  (Telephone Number)
\par }{\rtlch \af15 \ltrch
\par }{\rtlch \af15 \ltrch (2)\tab Have all other periodic reports r}{\rtlch
 \af15 \ltrch equired under Section 13 or 15(d) of the
\par }{\rtlch \af15 \ltrch Securities Exchange Act of 1934 or Section 30 of
 the Investment Company Act
\par }{\rtlch \af15 \ltrch of 1940 during the preceding 12 months (or for
 such shorter period that the
\par }{\rtlch \af15 \ltrch registrant was required to file such reports) been
 filed?  I}{\rtlch \af15 \ltrch f answer is no,
\par }{\rtlch \af15 \ltrch identify
\par }{\rtlch \af15 \ltrch report(s).\tab  X  Yes       No
\par }{\rtlch \af15 \ltrch
\par }{\rtlch \af15 \ltrch (3)\tab Is it anticipated that any significant
 change in results of operations
\par }{\rtlch \af15 \ltrch from the
\par }{\rtlch \af15 \ltrch corresponding period for the last fiscal year will
 be reflected by the earnings
\par }{\rtlch \af15 \ltrch statements to be included in the subject report or
 portion thereof?
\par }{\rtlch \af15 \ltrch Yes    X   No
\par }{\rtlch \af15 \ltrch If so, attach an explanation of the anticipated
 change, both narratively and
\par }{\rtlch \af15 \ltrch quantitatively, and, if appropriate, state the
 reasons why a reasonable
\par }{\rtlch \af15 \ltrch estimate of the resul}{\rtlch \af15 \ltrch ts
 cannot be made.
\par }{\ltrch \rtlch \f15 \tab \tab }{\rtlch \af15 \ltrch
\par }{\ltrch \rtlch \f15 \tab }{\rtlch \af15 \ltrch           MICEL CORP.

\par }{\ltrch \rtlch \f15 \tab }{\rtlch \af15 \ltrch (Name of Registrant as
 Specified In Charter)
\par }{\rtlch \af15 \ltrch
\par }{\rtlch \af15 \ltrch has caused this notification to be signed on its
 behalf by the undersigned
\par }{\rtlch \af15 \ltrch hereto duly
\par }{\rtlch \af15 \ltrch authorized
\par }{\rtlch \af15 \ltrch
\par }{\rtlch \af15 \ltrch Dated: December }{\rtlch \af15 \ltrch 27}{\rtlch \
af15 \ltrch ,}{\rtlch \af15 \ltrch  }{\rtlch \af15 \ltrch 2000}{\rtlch \af15
\ltrch \tab \tab MICEL CORP.
\par }{\rtlch \af15 \ltrch
\par }{\rtlch \af15 \ltrch
\par }{\rtlch \af15 \ltrch By:\tab             }{\rtlch \af15 \ltrch

\par }{\rtlch \af15 \ltrch Ron Levy
\par }{\rtlch \af15 \ltrch President
\par }{\rtlch \af15 \ltrch
\par }{\rtlch \af15 \ltrch INSTRUCTION: The form may be signed by an
executive officer of the registrant
\par }{\rtlch \af15 \ltrch or by any other duly authorized representative.
 The name and title of the
\par }{\rtlch \af15 \ltrch person signing the form shall be typed or printed
 bene}{\rtlch \af15 \ltrch ath the signature.  If
\par }{\rtlch \af15 \ltrch the statement is signed on behalf of the
 registrant by an authorized
\par }{\rtlch \af15 \ltrch representative (other than an executive officer),
 evidence of the
\par }{\rtlch \af15 \ltrch representatives's authority to sign on behalf of
 the registrant shall be
\par }{\rtlch \af15 \ltrch filed with the form.
\par }{\rtlch \af15 \ltrch
\par }{\ltrch \rtlch \f15 \tab }{\rtlch \af15 \ltrch ATTENTION
\par }{\rtlch \af15 \ltrch Intention misstatements or omissions of fact
 constitute Federal Criminal
\par }{\rtlch \af15 \ltrch Violations (See 18 U.S.C. 1001).
\par }{\rtlch \af15 \ltrch
\par }{\ltrch \rtlch \f15 \tab }{\rtlch \af15 \ltrch GENERAL INSTRUCTIONS
\par }{\rtlch \af15 \ltrch
\par }{\rtlch \af15 \ltrch 1.\tab This form is required by Rule 12b-25 (17
 CFR 240.12b-25 of the General
\par }{\rtlch \af15 \ltrch Rules
\par }{\rtlch \af15 \ltrch and Regulations under the Securi}{\rtlch \af15 \
ltrch ties Exchange Act of 1934.
\par }{\rtlch \af15 \ltrch
\par }{\rtlch \af15 \ltrch 2.\tab One signed original and four conformed
 copies of this form and amendments
\par }{\rtlch \af15 \ltrch thereto must be completed and filed with the
 Securities and Exchange
\par }{\rtlch \af15 \ltrch Commission, Washington, D.C. 20549, in accordance
 with Rule 0-3 of the
\par }{\rtlch \af15 \ltrch General }{\rtlch \af15 \ltrch Rules and
 Regulations under the Act.  The information contained in or
\par }{\rtlch \af15 \ltrch filed with the form will be made a matter of
 public record in the Commission
\par }{\rtlch \af15 \ltrch files.
\par }{\rtlch \af15 \ltrch
\par }{\rtlch \af15 \ltrch 3.\tab A manually signed copy of the form and
 amendments thereto shall be filed
\par }{\rtlch \af15 \ltrch with
\par }{\rtlch \af15 \ltrch each national se}{\rtlch \af15 \ltrch curities
 exchange on which any class of securities of the
\par }{\rtlch \af15 \ltrch registrant is registered.
\par }{\rtlch \af15 \ltrch
\par }{\rtlch \af15 \ltrch 4.\tab Amendments to the notifications must also
 be filed on form 12b-25 but need
\par }{\rtlch \af15 \ltrch not
\par }{\rtlch \af15 \ltrch restate information that has been correctly
 furnished.  The form shall be
\par }{\rtlch \af15 \ltrch clearly
\par }{\rtlch \af15 \ltrch identified as an amendment notification
\par }}