UNITED STATES
               SECURITIES AND EXCHANGE COMMISSION 
                     Washington D. C. 20549

                          FORM 12b-25

                  NOTIFICATION OF LATE FILING

                               Commission File Number : 0-16205

(Check one)
( ) Form 10-K   ( ) Form 10-KSB   ( ) Form 11-K
( ) Form 20-F   (X) Form 10-Q and Form 10-QSB  ( ) Form N-SAR

     For period ended September 30, 1996

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

     For the 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:
_______________________________________________________________













                           PART I
                   REGISTRANT INFORMATION


Full name of registrant:   ICE HOLDINGS, INC.

Former name if applicable:  SKYDOOR MEDIA & ENTERTAINMENT, INC.

Address of principal executive officer:  7203 Earldom Avenue
                                         Playa del Rey, CA  90293


                            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.  

     _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 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, 10-QSB, or portion thereof will be filed on or 
         before the fifth calendar day following the prescribed due
         date; and

     _X_ (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 
portion thereof could not be filed within the prescribed time
period. 

          The new ownership interests of the Company have chosen to
     engage new accountants.  Additional time is necessary for the
     new accountants to review the financial information for the
     six month period ended September 30, 1996.  It is currently
     estimated that the review of the Company's assets, liabilities
     and contingencies will require thirty (30) days to complete
     given the state of current information.  We therefore request
     thirty additional days for an extension to December 19, 1996.  
     Please see attached declaration from the probable new
     accountants. 





                              PART IV
                        OTHER INFORMATION


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

Greg M. Wilson                           (509) 325-8412
__________________________________     _________________________
 Name                                    Phone Number

(2)  Have all other periodic reports required under Section 13 or
15(d) or 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 as 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?

___ 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.
  



                          ICE HOLDINGS, 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:  November 19, 1996               /s/ Matthew Zuckerman
____________________________           ____________________________
                                       Matthew Zuckerman
            













                        SUPPORTING STATEMENT
                            FORM 12b-25
                             PART II(c)


                     DECLARATION FROM ACCOUNTANTS

     After reviewing the preliminary information available for ICE
Holdings, Inc (formerly Skydoor Media & Entertainment, Inc.) and
previously filed Forms 10-K and 10-Q, we anticipate that we will
need thirty additional days to address the outstanding accounting
issues and prepare proper financial statements.  This estimate is
based upon receiving the cooperation of the previous accountants
and officers of the Company.  We currently anticipate completing
the financial information for the second quarter Form 10-Q (for the
period ending September 30, 1996) by December 19, 1996.

/s/  John G. Webster, CPA
___________________________________
John G. Webster, CPA
Williams & Webster, P.S.

(509) 838-5111