10-3-94                 General Reporting Rules                      2018-E
               UNITED STATES                                   OMB APPROVAL
      SECURITIES AND EXCHANGE COMMISSION          OMB Number:        3235-0058
                   Washington, D.C. 20549
                                                 Estimated average burden
                                            Hours per response..........2.50
                                                    FORM 12b-25

                                            NOTIFICATION OF LATE FILING

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

                  For Period Ended:     December 27, 1998                   
                  [ ] 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 Instruction (on back page) 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

ARTHUR TREACHER'S, INC.                                  
Full Name of Registrant


Former Name if Applicable

7400 BAYMEADOWS WAY, SUITE 300      
Address of Principal Executive Office (Street and Number)

JACKSONVILLE, FLORIDA 32256      
City, State and Zip Code

PART II-- RULES 12b-25(b) AND (c)

If the subject  report could not be filed without  reasonable  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 on 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, 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
                           of 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 the Form  10-K,  10-Q,  N-SAR,  or the
transition  report or portion thereof,  could not be filed within the prescribed
time period, (Attach Extra Sheets if Needed)

         The Form 10-QSB  could not be filed within the  prescribed  time period
because  the  Company is in the  process of  determining  the proper  accounting
treatment of certain payments received for marketing expenses.









PART IV-- OTHER INFORMATION

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

Steven W. Schuster, Esq.      (212)                                  448-1100 
   (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 reports)
         been filed? If answer 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 the 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.

         The Company had a net loss for the six months ended  December 27, 1998.
         The Company  cannot  estimate its results of  operations  for the three
         months  ended  December  27, 1998 until it  determines  the  accounting
         treatment  for  payments  received by the Company  from  suppliers  for
         marketing.



                                     ARTHUR TREACHER'S INC.                  
                               (Name of Registrant as Specified in Charter)

     has caused this  notification to be signed on its behalf by the undersigned
hereunto duly authorized.

Date    February 11, 1999            By /s/William Saculla                    
                                            William Saculla, President
INSTRUCTION: The form may be signed by an executive officer of the registrant or
by any other duly  authorized  representative.  The name and title of the person
signing  the form  shall  be typed or  printed  beneath  the  signature.  If the
statement is signed on behalf of the registrant by an authorized  representative
(other than an executive officer), evidence of the representative's authority to
sign on behalf of the registrant shall be filed with the form.

                                  ATTENTION                                
     Intentional  misstatements or omissions of fact constitute Federal Criminal
Violations (See 18 U.S.C. 1001).


                                                GENERAL INSTRUCTION

     1. This form is required by Rule 12b-25 (17 CFR  240.12b-25) of the General
Rules and Regulations under the Securities Exchange Act of 1934.

2.       One  signed  original  and  four  conformed  copies  of this  form  and
         amendments  thereto must be completed and filed with the Securities and
         Exchange  Commission,  Washington,  D.C. 20549, in accordance with Rule
         0-3 of the General Rules and Regulations under the Act. The information
         contained  in or filed  with the form  will be made a matter  of public
         record in the Commission files.

3.       A manually  signed  copy of the form and  amendments  thereto  shall be
         filed with each  national  securities  exchanged  on which any class of
         securities of the registrant is registered.

4.       Amendments to the  notifications  must also be filed on form 12b-25 but
         need not restate  information  that has been correctly  furnished.  The
         form shall be clearly identified as an amended notification.

5.       Electronic  Filers.  This form shall not be used by  electronic  filers
         unable to timely file a report solely due to  electronic  difficulties.
         Filers unable to submit a report within the time period  prescribed due
         to difficulties in electronic filing should comply with either Rule 201
         or Rule 202 of Regulation S-T or apply for an adjustment in filing date
         pursuant to Rule 13-(b) of Regulation S-T.