Notification of Late Filing
 
UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549
 
FORM 12b-25
NOTIFICATION OF LATE FILING
 
SEC FILE #  000-27323

(Check One):   xForm 10-K  oForm 20-F  oForm 11-K    oForm 10-Q  oForm N-SAR
 
For Period Ended:        December 31, 2006          
[  ]  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:
No Borders, Inc.
Former Name if Applicable:
 
Address of Principal Executive Office (Street and Number)
18301 Von Karman
City, State and Zip Code
Irvine CA 92613

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, Form N-SAR or Form N-CSR, 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 subject distribution report on Form 10-D, 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.
 
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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. (Attach Extra Sheets if Needed).

The registrant is unable to file its annual report on Form 10-KSB within the prescribed time period because the Registrant is awaiting the finalization of its statements and its annual report by its independent auditor.
 
PART IV - OTHER INFORMATION

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

 
Robert M Rosenfeld
(949)
251-0250
 
(Name)
(Area Code)
(Telephone Number)
 
 
(2)
Have all other periodic reports required under Section 13 or 15(d) of the Securities and 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).
oYes  xNo
 
Quarterly reports for periods ending 3/31/2006, 6/30/2006 and 10/30/2006. These reports will be filed concurrently with the form 10-KSB.
 
(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?
oYes  xNo
 
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.
 
 
No Borders, Inc. a Nevada corporation, has caused this notification to be signed on its behalf by the undersigned, thereunto duly authorized.
 
     
 
No Borders, Inc.
a Nevada corporation
 
 		  
 		  
 
Date: March 30, 2007 By:   /s/ Robert M Rosenfeld
 
Robert M Rosenfeld
Its:  
Chief Executive Officer
 

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).

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