Notification That Quarterly Report Will Be Submitted Late (nt 10-q)

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	UNITED STATES	OMB APPROVAL
	SECURITIES AND EXCHANGE COMMISSION	OMB Number:  3235-0058
		Expires:  August 31, 2015
	Washington, D.C.  20549	Estimated average burden
		Hours per response   2.50
	FORM 12b-25
		SEC FILE NUMBER
		000-54247
	NOTIFICATION OF LATE FILING
		CUSIP NUMBER
		92849G 106

(Check One):    o Form 10-K    o Form 20-F    o Form 11-K   x Form 10-Q    o Form 10-D      o Form N-SAR   o Form N-CSR

For Period Ended:   March 31, 2013

o Transition Report on Form 10-K

o Transition Report on Form 20-F

o Transition Report on Form 11-K

o Transition Report on Form 10-Q

o 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

Vitamin Blue, Inc.

Full Name of Registrant

Former Name if Applicable

1005 West 18 th Street

Address of Principal Executive Office ( Street and Number)

Costa Mesa, California 92627

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 reason 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, Form 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 Forms 10-K, 20-F, 11-K, 10-Q, 10-D, N-SAR, N-CSR, or the transition report or portion thereof, could not be filed within the prescribed time period.

The registrant has not finalized its unaudited financial statements for the three-month period ended March 31, 2013, nor has the registrant’s certifying auditors had the opportunity to complete their requisite review of the financial statements to be included in the quarterly report on Form 10-Q.  Thus, the registrant will not be able to file its Form 10-Q quarterly report by the due date, but expects its financial statements to be completed and reviewed by its certifying auditors in order that the Form 10-Q can be finalized and the report filed within the prescribed extension period.

PART IV -- OTHER INFORMATION

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

Leonard E. Neilson		801		733-0800
(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 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.

Vitamin Blue, 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:	May 14, 2013	By	/s/    Frank D. Ornelas
			Frank D. Ornelas, President

 

 

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