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

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

 
For Period Ended: December 31, 2007
 
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 Instructions (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:

Not Applicable
     
PART I - REGISTRANT INFORMATION

Elcom International, Inc.
Full Name of Registrant

Not Applicable
Former Name if Applicable

10 Oceana Way
Address of Principal Executive Office (Street and Number)

Norwood, MA 02062
  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;
  x   (b)
The subject annual report, semi-annual report, transition report on Form 10-K, x Form 10-KSB, 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, Form 10-QSB 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.
 
 
 
 
 


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.

(Attach Extra Sheets if Needed)

Elcom International, Inc.’s (the “Company”) report on Form 1K-QSB for the period ended December 31, 2008 (the “Annual Report”) cannot be filed within the prescribed time period without unreasonable effort or expense because the Company has been unable to ascertain certain information required in order to finalize its year end audit within the prescribed due date. The Company is working diligently to finalize its Quarterly Reports for June 30 and September 30, 2007 so that it can become current with its reporting obligations and intends to file all reports as soon as practicable, but does not anticipate being able to file its Annual Report on or before the fifth calendar day following the prescribed due date.

PART IV - OTHER INFORMATION

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

David Elliott
781
501-4000
(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).
    o Yes x No

        Quarterly Reports on Form 10-QSB for the quarters ended June 30 and September 30, 2007
   
(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?
    o 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.


 



Elcom International, Inc.
(Name of Registrant as Specified in Charter)
 
has caused this notification to be signed on its behalf by the undersigned thereunto duly authorized.
 
       
Date:   March 31, 2008       By: /s/ David Elliott
   
Vice President of Finance
     

 
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.

 
 
 
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