UNITED STATES
                       SECURITIES AND EXCHANGE COMMISSION
                            Washington, D.C. 20549
                                                     
                                FORM 12b-25

NOTIFICATION OF LATE FILING                           SEC FILE NUMBER: 0-28398

                                                       CUSIP NUMBER: 202905105 

[X] Form 10-K [ ]Form 20-F [ ] Form 11-K [X]Form 10-Q
[ ]Form N-SAR

For Period Ended: December 31, 1996

[ ] 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:


     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 the notification relates:

PART I - REGISTRANT INFORMATION

Full Name of Registrant
Former Name if Applicable

     COMMUNICATIONS/USA, INC.

Address of Principal Office (Street and Number)

     4175 E. BAY DRIVE, SUITE 260

City, State and Zip Code

     CLEARWATER, FLORIDA 33426


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

The Registrant's accountants were unable to complete their year-end audit 
timely.


PART IV - OTHER INFORMATION

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

     Raul E. Balsera, President                   (813)       524-1711
     (Name)                                    (Area Code)(Telephone Number)

(2) Have all other period 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 short 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 in  
the earnings statement 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.


     COMMUNICATIONS/USA, INC. has caused this notification to be signed on its 
behalf by the undersigned hereunto duly authorized.


Date: March 31, 1997                              BY:/s/Raul E. Balsera
                                                  Raul E. Balsera, President