Sparta Commercial Services (SRCO) NT 10-Q Notice of late quarterly filing

                                 UNITED STATES
                       SECURITIES AND EXCHANGE COMMISSION
                              Washington, DC 20549

                                   FORM 12b-25

                           NOTIFICATION OF LATE FILING

                           SEC File Number: 000-09483


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

                  For Period Ended: January 31, 2005

                  [ ] 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:________________

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: N/A.

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PART I - REGISTRANT INFORMATION

Sparta Commercial Services, Inc.
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Full Name of Registrant

Tomahawk Industries, Inc.
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Former Name if Applicable

462 Seventh Ave, 20th Floor
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Address of Principal Executive Office (Street and Number)

New York, NY 10018
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City, State and Zip Code


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)

    | (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, Form 11-K, Form N-SAR or Form N-CSR, 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 why Forms 10-K, 11-K, 20-F, 10-Q, N-SAR, or the
transition report or portion thereof, could not be filed within the prescribed
time period.

The Company needs additional time to finalize its financial statements in order
to insure accurate reporting of its financial condition and results of
operations for the period ended January 31, 2005, as well as to complete a
review of its Form 10-QSB by its accountants and attorneys. The Company
undertakes the responsibility to file such quarterly report no later than five
days after its original date.


PART IV - OTHER INFORMATION

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

      Anthony L. Havens           (212) 239-2666
      -----------------           ------------------------------
      (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 answer is no,
    identify report(s).

                                 [X] Yes [ ] No

(3) Is it anticipated that any significant change in results of operation for
    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.


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Sparta Commercial Services, 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 18, 2005                   By: /s/ Anthony L. Haves
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                                          Anthony L. Havens
                                          President