nt10q04993_03312008.htm
 
UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549
 
FORM 12b-25

NOTIFICATION OF LATE FILING
SEC FILE NUMBER
001-09478
 
CUSIP NUMBER
940907108


(Check One):
o Form 10-K
 o Form 20-F
 o Form 11-K
 x Form 10-Q
 o Form 10D
 
o Form N-SAR
 o Form N-CSR
      
 
For Period Ended:  March 31, 2008
      
 
 oTransition Report on Form 10-K
 oTransition Report on Form 20-F
 oTransition Report on Form 11-K
 oTransition Report on Form 10-Q
 oTransition 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
 
WATER CHEF, INC.
Full Name of Registrant
 
Former Name if Applicable
 
Address of Principal Executive Office (Street and Number)
68 South Service Road, Suite 100
City, State and Zip Code
Melville, NY 11747
 
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.
 
 
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 was unable to file the Form 10-Q for the quarter ended March 31, 2008 (the "Report") without unreasonable effort or expense due to the related delays in gathering information for inclusion in the Report associated therewith.
 
(Attach Extra Sheets if Needed)
 
PART IV-- OTHER INFORMATION
 
(1) Name and telephone number of person to contact in regard to this notification
 
Terry R. Lazar
516
938-5219
(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    o 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?   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.
WATER CHEF, 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 15, 2008
By:
/s/ Terry R. Lazar
   
Terry R. Lazar
Chief Financial Officer

 
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