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<SEC-DOCUMENT>0000948830-97-000089.txt : 19970402
<SEC-HEADER>0000948830-97-000089.hdr.sgml : 19970402
ACCESSION NUMBER:		0000948830-97-000089
CONFORMED SUBMISSION TYPE:	NT 10-K
PUBLIC DOCUMENT COUNT:		1
CONFORMED PERIOD OF REPORT:	19961231
FILED AS OF DATE:		19970401
SROS:			NASD

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			SAINT ANDREWS GOLF CORP
		CENTRAL INDEX KEY:			0000930245
		STANDARD INDUSTRIAL CLASSIFICATION:	PATENT OWNERS & LESSORS [6794]
		IRS NUMBER:				880203976
		STATE OF INCORPORATION:			NV
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		NT 10-K
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	000-24970
		FILM NUMBER:		97572596

	BUSINESS ADDRESS:	
		STREET 1:		5325 SOUTH VALLEY VIEW BLVD
		STREET 2:		STE 10
		CITY:			LAS VEGAS
		STATE:			NV
		ZIP:			89118
		BUSINESS PHONE:		7027987777

	MAIL ADDRESS:	
		STREET 1:		SAINT ANDREWS GOLF CORP
		STREET 2:		5325 S VALLEY VIEW BLVD STE 10
		CITY:			LAS VEGAS
		STATE:			NV
		ZIP:			89118
</SEC-HEADER>
<DOCUMENT>
<TYPE>NT 10-K
<SEQUENCE>1
<TEXT>

             UNITED STATES SECURITIES AND EXCHANGE COMMISSION
                          Washington, D.C. 20549
                               FORM 12b-25
                                                               SEC FILE NUMBER
                       NOTIFICATION OF LATE FILING                 0-24970

                               FORM 10-KSB                      CUSIP NUMBER
                                                                   787189
                   For Period Ended: December 31, 1996

[Nothing in this form shall be construed to imply that the Commission has
verified any information contained herein.]

PART I - REGISTRANT INFORMATION

                      SAINT ANDREWS GOLF CORPORATION
                      ------------------------------    
                         Full Name of Registrant

                             Not Applicable
                        -------------------------
                        Former Name if Applicable

                5325 South Valley View Boulevard, Suite 10
        --------------------------------------------------------
        Address of Principal Executive Office (Street and Number)

                         Las Vegas, Nevada 89118
                        ------------------------
                        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;

     (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
[X]       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 has been attached if applicable.

PART III - NARRATIVE

State below in reasonable detail the reasons why the Form 10-K, 11-K, 10-Q,
N-SAR, or the transition report or portion thereof, could not be filed within
the prescribed time period.

On February 26, 1997, the Registrant and its parent corporation, Las Vegas
Discount Golf & Tennis, Inc., sold certain of their assets, and transferred
certain liabilities to an unrelated entity in a transaction pursuant to an
Agreement for the Purchase and Sale of Assets (the "Agreement").  These
transactions were reported by the Registrant by a Current Report on Form 8-K,
filed with the Commission on March 13, 1997.  A copy of the Agreement, as
amended, was filed as an Exhibit to the Form 8-K.

As a consequence of the above described transactions, the narrative portion of
the Registrant's Annual Report on Form 10-KSB and related financial statements,
to which this Notification relates, must be substantially revised.  The
Registrant has had insufficient time since the date of the above transactions in
which to make the necessary revisions in order to file its Form 10-KSB in a
timely manner.

PART IV - OTHER INFORMATION

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

               Jon D. Sawyer                 303/893-2300
               -------------          -----------------------------
                  (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 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?   [X]Yes   [ ]No

NARRATIVE AND QUALITATIVE EXPLANATION OF THE ANTICIPATED CHANGE:

The Registrant will report a net loss of $(750,200) for the year ended December
31, 1996 as compared to a net loss of $(317,000) for the year ended December 31,
1995.  The increased net loss is primarily due to the loss from operations of 
the Registrant's franchise business which was sold in February 1997 and from
increased development costs related to the Registrant's SportPark to be built in
Las Vegas, Nevada.
- ------------------------------------------------------------------------------

                     SAINT ANDREWS GOLF CORPORATION
               -------------------------------------------
               (Name of Registrant as Specified in Charter)

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

                                   SAINT ANDREW GOLF CORPORATION

Date:  March 31, 1997              By/s/ Ronald Boreta                      
                                      Ronald Boreta, President

[ATTENTION: Intentional misstatements of omissions of fact constitute Federal
Criminal Violations (See 18 U.S.C. 1001).]
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
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