SECURITIES AND EXCHANGE COMMISSION
                      Washington, D.C.  20549


                             FORM 12b-25
                     Notification of Late Filing



(Check one):   [ x ] Form 10-KSB;         [   ]  Form 20-F;

               [   ] Form 10-QSB;         [   ]  Form N-SAR


For period ended:   December 31, 1999

[    ]    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 or Form 10-QSB
[    ]    Transition Report on Form N-SAR

For the transition period ended: ___________________

                      SEC File Number 33-26899-D
                          CUSIP Number

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

                              The J. Rish Group
                          (Full Name of Registrant)


                         ______________________________
                          (Former Name, if Applicable)


                                  6748 Renoir
                        Baton Rouge, Louisiana   70816
                    (Address of Principal Executive Office)



                        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 12-b25(b), the
following should be completed.  (Check appropriate box).

[ 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, 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
12b25 (c) has been attached if applicable.


                            PART III - NARRATIVE

State below in reasonable detail the reasons why the Form 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 Annual Report on Form 10-KSB could not be filed because the independent
auditors of Registrant have not completed the preparation of Registrant's
audited financial statements.  To obtain the information necessary to
complete the audit by March 31, 2000 would be cost prohibitive to the
Registrant.

                        PART IV - OTHER INFORMATION

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

             Julian P. Rish              (225) 926-0596
                 (Name)         (Telephone Number, including area code)

(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?

                    [    ]  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.

                               THE J. RISH GROUP
                  (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 24, 2000                        By:  /s/ Julian P. Rish
                                                 Julian P. Rish
                                                 Chief Executive Officer





                     AUDITORS' STATEMENT



We  are  unable to complete the audited financial statements
of  The  J. Rish Group by March 31, 2000 due to the lack  of
information  regarding  the costs  reports.    We  have  not
obtained  all  of the necessary information to  support  the
numbers in the financial statements and will need additional
time to accumulate that information.






POSTLETHWAITE & NETTERVILLE, CPAs