U.S. SECURITIES AND EXCHANGE COMMISSION
                             WASHINGTON, D.C. 20549

                                  FORM 12B-25

                          NOTIFICATION OF LATE FILING

                        COMMISSION FILE NUMBER 000-27323
                                    ---------

(CHECK  ONE):
[ ]  FORM  10-K  AND  FORM  10-KSB    [ ]  FORM  11-K
[ ]  FORM  20-F   [X]  FORM  10-Q  AND  FORM  10-QSB   [ ]  FORM  N-SAR

     FOR  PERIOD  ENDED:      DECEMBER  31,  2003
                        -------------------------

[ ]  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  AND  FORM  10-QSB
[ ]  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          AMERICAN  EAGLE  MANUFACTURING  CO.
                                    -----------------------------------

FORMER  NAME  IF  APPLICABLE        HARBOUR  FRONT  HOLDINGS,  INC.

ADDRESS  OF  PRINCIPAL  EXECUTIVE
OFFICES (STREET AND NUMBER)         2052 CORTE DEL NOGAL, SUITE A

CITY,  STATE  AND  ZIP  CODE        CARLSBAD,  CALIFORNIA  92009


                                     PART II
                             RULE 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  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 FORM 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

/ /     (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, 10-KSB, 11-K.
20-F, 10-Q, 10-QSB, 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 has experienced delays in completing its financial statements for
the  quarter  ended  December  31,  2003  as  the  Company's auditor has not had
sufficient  time to conduct such review.  As a result, the registrant is delayed
in  filing  its  Form  10-QSB  for  the  quarter  ended  December  31,  2003.


                                    PART IV
                                OTHER INFORMATION


(1)     NAME  AND  TELEPHONE  NUMBER  OF  PERSON  TO  CONTACT  IN REGARD TO THIS
NOTIFICATION

       DAVID  LOEV                  713                      524-4110
------------------------          ---------          ----------------------
         (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 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.


                        AMERICAN EAGLE MANUFACTURING CO.
                      -----------------------------------
                  (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  17,  2004           BY /S/  DON  R.  LOGAN
    ---------------------              ------------------------
                                      DON  R.  LOGAN,  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).

                              GENERAL INSTRUCTIONS

1.   THIS  FORM  IS REQUIRED BY RULE 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 THE PUBLIC RECORD IN THE
     COMMISSION  FILES.
3.   A  MANUALLY  SIGNED  COPY OF THE FORM AND AMENDMENTS THERETO SHALL BE FILED
     WITH  EACH NATIONAL SECURITIES EXCHANGE ON WHICH ANY CLASS OF SECURITIES OF
     THE  REGISTRANT  IS  REGISTERED.
4.   AMENDMENTS  TO  THE NOTIFICATION 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.