UNITED STATES              
                      SECURITIES AND EXCHANGE COMMISSION    
                            Washington, D.C. 20549          
                                                            
                                  FORM 12b-25               
                                                            
                          NOTIFICATION OF LATE FILING       
                                                            
                                                            
(Check One):  [_] Form 10-K  [_] Form 20-F  [_] Form 11-K   
                     [X] Form 10-Q  [_] Form N-SAR          
                                                            --------------------
     For Period Ended:       July 31, 1997                  | SEC FILE NUMBER  |
                      ------------------------------------  |    333-19013     |
     [_]  Transition Report on Form 10-K                    --------------------
     [_]  Transition Report on Form 20-F                    --------------------
     [_]  Transition Report on Form 11-K                    |   CUSIP NUMBER   |
     [_]  Transition Report on Form 10-Q                    |    G0180J 13 7   |
     [_]  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--REGISTRATION INFORMATION
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Full Name of Registrant

Alliance Resource Plc.                
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Former Name if Applicable

N/A
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Address of Principal Executive Office (Street and Number)

4200 East Skelly Drive   Suite 1000
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City, State and Zip Code

Tulsa, OK 74135        



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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)

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

It is the Company's first experience filing a report as a U.S. reporting 
company. The Company has experienced additional delays resulting from its recent
acquisition of LaTex Resources, Inc.
                                    


PART IV--OTHER INFORMATION

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

              John A. Keenan                  (918)             747-7000
     ------------------------------------  ----------- -------------------------
                  (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 the answer is no, identify report(s).                    [_] Yes  [X] No

               Form 10-K for the period ended September 30, 1996
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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?       [_] 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.

                [The Rest of this Page is Intentionally Blank]



                          Alliance Resources Plc.
          ----------------------------------------------------------
                 (Name of Registrant as Specified in Charter)

has caused this notification to be signed on its behalf by the undersigned 
hereunto duly authorized.


Date  September 30, 1997                By  /s/ JOHN A. KEENAN    
    ----------------------------------    --------------------------------------
                                            John A. Keenan, Managing Director

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).          |
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