UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549
FORM 12b-25
NOTIFICATION OF LATE FILING
| [X] | Form 10-K | [ ] | Form 20-F | [ ] | Form 11-K | [ ] | Form 10-Q |
| [ ] | Form 10-D | [ ] | Form N-SAR | [ ] | Form N-CSR |
For the period ended May 31, 2014.
| [ ] | Transition Report on Form 10-K. |
| [ ] | Transition Report on Form 20-F. |
| [ ] | Transition Report on Form 11-K. |
| [ ] | Transition Report on Form 10-Q. |
| For the Transition Period Ended: |
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
NEXT GALAXY CORP.
(Formerly, Wiless Controls Inc.)
Full Name of Registrant
000-54093
SEC FILE NUMBER
1680 Michigan Avenue, Suite 700
Miami Beach, FL 33139
Address of principal executive office, including zip code
PART II - RULES 12B-25 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, the following should be completed.
| (a) | The reasons described in reasonable detail in Part III of this form could not be eliminated without unreasonable effort or expense; |
| (b) | The subject annual report, semi-annual report, transition report on Form 10-Q, Form 20-F, 11-K or Form N-SAR, or portion thereof, will be filed on or before the fifteenth calendar day following the prescribed due date; or the subject quarterly report of 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
The company's auditors have not yet completed their review of the financial statements.
PART IV - OTHER INFORMATION
| 1. | Name and telephone number of person to contact in regard to this notification. | |||
| Michel St-Pierre | ||||
| (877) 407-9797 | ||||
| 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). | |||
| Yes | [X] | No | [ ] | |
| 3. | Is it anticipated that any significant change in results of operations from the corresponding period will be reflected by the earnings statements to be included in the subject report or portion thereof? | |||
| Yes | [ ] | No | [X] | |
| 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. | ||||
Next Galaxy Corp. has caused this notification to be signed on its behalf by the undersigned hereunto duly authorized, on this 26th day of August, 2014.
| NEXT GALAXY CORP. | ||
| (Formerly, Wiless Controls Inc.) | ||
| BY: | MICHEL ST-PIERRE | |
| Michel St-Pierre | ||
| Chief Financial Officer | ||
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