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

                 For Period Ended: December 31, 1997
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                 /  / 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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      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:

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                     PART I -- REGISTRANT INFORMATION

Full Name of Registrant:   Serengeti Eyewear, Inc.
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Former Name if Applicable

Solar-Mates, Inc.
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Address of Principal Executive Office (Street and Number)

8125 25th Court East
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City, State and Zip Code  Sarasota, Florida 34243
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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;

/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



/ /    (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 February 13, 1997, the registrant acquired for $27.5 million the assets of 
the Serengeti Eyewear division of Corning Incorporated used in the design 
manufacture and distribution of Serengeti brand sunglasses. As the registrant 
has only very recently increased substantially in size as a result of the 
acquisition, the registrant will not be in a position to compile and present 
the information required by Form 10-K in an appropriate manner by the 
prescribed due date.

                          PART IV -- OTHER INFORMATION

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

David B. Newman                       (212) 688-7000
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               (Name)                (Area Code and 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 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?
                                                        / / 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.

                            Serengeti Eyewear, Inc.
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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  March 31, 1998                  By /s/ Stephen Nevitt
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                                             Stephen Nevitt, President