U.S. SECURITIES AND EXCHANGE COMMISSION   +-------------+
                              WASHINGTON D.C. 20549              | OMB Number  |
                                                                 | 3235-0058   |
                                  FORM 12b-25                    |  expires    |
                           NOTIFICATION OF LATE FILING           | 01/31/2002  |
                                                                 |             |
                                                                 | SEC File #  |
                                                                 |   1-14013   |
                                                                 |   CUSIP #   |
                                                                 |             |
                                                                 +-------------+
check box
Form 10-K [X]   Form 20-F [ ]   Form 11-K [ ]   Form 10-Q [ ]   Form N-SAR

                    For Period Ended: March 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|
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| 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:
     Premier Laser Systems, Inc.
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Former Name if Applicable

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Address of Principal Executive Office (Street and Number)
     3 Morgan
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City, State, Zip Code
     Irvine, California 92618
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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)

XX   (a) The reasons described in reasonable detail in Part III of this form
- --       could not be eliminated without unreasonable effort or expense;
     (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-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 if applicable.



PART III - NARRATIVE

State below in reasonable detail the reasons why Forms 10-K, 20-F, 11-K, 10-Q,
N-SAR or the transition report or portion thereof could not be filed
within the prescribed time period.

         On March 10, 2000, Premier Laser Systems, Inc. (the "Company") filed a
voluntary petition for relief under Chapter 11 of the United States Bankruptcy
Code in the United States Bankruptcy Court for the Central District of
California, Santa Ana Division.

         On June 23, 2000, counsel for the Company transmitted a letter to the
staff of the Securities and Exchange Commission requesting confirmation from the
Commission that it would not recommend an enforcement action against the Company
if the Company files its monthly reports provided to the Bankruptcy Court with
the Securities and Exchange Commission on Form 8-K within 15 calendar days of
their submission to the Bankruptcy Court. The Form 8-K filing would be in lieu
of filing the Company's Form 10-K and Form 10-Q reports. Should the Securities
and Exchange Commission grant the requested relief, the Company does not intend
to file the Form 10-K and Form 10-Q reports until the Company emerges from
bankruptcy. The Company is currently awaiting a response from the Commission.

         As set forth in the above referenced letter, the Company's management
believes that requiring the Company to file periodic reports under Sections
13(a) and 15(d) of the Securities and Exchange Act of 1934 (the "Exchange Act")
during its Chapter 11 reorganization would present an undue hardship on the
Company's limited financial and human resources and is not necessary for the
protection of investors. This results from the effort required and costs
associated with making Form 10-K and Form 10-Q filings, including the costs of
preparing audited and unaudited financial statements. The Company's management
believes that filing the Company's reports with the Bankruptcy Court on Form 8-K
in lieu of filing Form 10-K and Form 10-Q reports will adequately inform
investors and the general public of its financial condition and activities. In
addition, since the filing, trading in the Company's equity securities has been
limited.


PART IV - OTHER INFORMATION

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

 Robert V. Mahoney                   949               859-0656
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     (Name)                       (Area Code)       (Telephone No.)

(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
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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.

                    See discussion in part III of this Form.
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                          PREMIER LASER SYSTEMS, 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: June 29, 2000                      By: /s/ Robert V. Mahoney
     -----------------------------       -------------------------------------
                                          Robert V. Mahoney
                                          Chief Financial Officer

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

                            GENERAL INSTRUCTIONS

1.  This form is required by Rule 12b-25 (17 CRF 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 national 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.

5.  ELECTRONIC FILERS.  This form shall not be used by electronic filers
    unable to timely file a report solely due to electronic difficulties.
    Filers unable to submit a report within the time period prescribed due to
    difficulties in electronic filing should comply with either Rule 201 or
    Rule 202 of Regulation S-T (Section 232.201 or Section 232.202 of this
    chapter) or apply for an adjustment in filing date pursuant to Rule 13(b)
    of Regulation S-T (Section 232.13(b) of this chapter).