UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, DC 20549
FORM 12B-25
Commission File Number 0-31379
NOTIFICATION OF LATE FILING
(Check One):[ X ]Form 10-K[ ]Form 11-K[ ] Form 20-F[ ] Form 10-Q[ ]Form N-SAR
For Period Ended: March 31, 2008
[ ]Transition Report on Form 10-K [ ]Transition Report on Form 10-Q
[ ]Transition Report on Form 20-F [ ]Transition Report on Form N-SAR
[ ]Transition Report on Form 11-K
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: ARC International Corporation
Former name if applicable:
Address of principal executive office (Street and number): 333 Turnbull Canyon Road
City, State and Zip Code: City of Industry California 91745
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 box if appropriate.)
[ 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, 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, 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 Form 10-K, 11-K, 20-F,
10-Q, N-SAR or the transition report 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-K for the year ended March 31, 2008 on a timely basis because it recently completed the 3rd quarter review.
PART IV. OTHER INFORMATION
(1)Name and telephone number of person to contact in regard to this
notification
Kara Yu (626) 885-8011
(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?
[ X]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.
ARC INTERNATIONAL CORPORATION
(Name of registrant as specified in charter)
Has caused this notification to be signed on its behalf by the undersigned
thereunto duly authorized.
Date: July 1, 2008 By: /s/Kara Yu
________________________________
Name: Kara Yu
Title: Chief Financial Officer
