UNITED STATES
                       SECURITIES AND EXCHANGE COMMISSION
                             WASHINGTON, D.C. 20549

                                   FORM 12B-25

                                                     SEC FILE NUMBER:  333-37654

                                                     CUSIP NUMBER:  65440W 10 0


                           NOTIFICATION OF LATE FILING

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

For Period Ended:  December 31, 2000




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



For the Transition Period Ended:
                                ------------------------------------------------

         Read Attached Instruction Sheet 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.

If the notification relates to a portion of the filing checked above, identify
the Item(s) to which notification relates:
                                          --------------------------------------

                         PART I. REGISTRANT INFORMATION

Full Name of Registrant: 9278 COMMUNICATIONS, INC.
                         -------------------------------------------------------
Former Name If Applicable: N/A
                          ------------------------------------------------------
Address of Principal Executive Office (Street and Number): 1942 Williamsbridge
                                                              Road
                                                           ---------------------
City, State and Zip Code: Bronx, New York 10461
                          ------------------------------------------------------

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

         9278 Communications, Inc. (the "Company") is not able to file its
Annual Report on Form 10-KSB for the year ended December 31, 2000 on or prior to
March 31, 2001 because a substantial acquisition completed by the Company in
December 2000 and the recent resignation of the Company's Chief Financial
Officer have made it impossible to compile the necessary financial information
on a timely basis and without unreasonable effort or expense.

                           PART IV. OTHER INFORMATION

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

      Sajid Kapadia                           (718)           887-9278
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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

         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.

         It is anticipated that the Company will have a significant net loss for
2000, approximating $3,000,000, based upon the Company's recognition of
significant expense for certain non-cash compensation to third parties and the
recognition of significant expenses due to write-offs of goodwill and other
non-operating expenses, substantially all of which are expected to be
non-recurring.



                            9278 COMMUNICATIONS, 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: March 30, 2001             By: /s/ Sajid Kapadia
                                    --------------------------------------------
                                    Name: Sajid Kapadia
                                    Title: Chairman and Chief Executive Officer


                                    ATTENTION

Intentional misstatements or omissions of fact constitute Federal criminal
violations (see 18 U.S.C. 1001).