U.S. SECURITIES AND EXCHANGE COMMISSION
                             WASHINGTON, D.C. 20549
                                   FORM 12B-25
                                                         0-26849
                                                ---------------------------
            NOTIFICATION OF LATE FILING              SEC FILE NUMBER


                                                ---------------------------




(CHECK ONE):   [ ] Form 10-K and Form 10-KSB           [ ] Form 20-F
               [ ] Form 10-Q and 10-QSB                [ ] Form N-SAR

         For Period Ended:
                            -----------------------------
         [X] Transition Report on Form 10-K
         [ ] Transition  Report on Form 20-F
         [ ] Transition  Report on Form 11-K
         [ ] Transition  Report on Form 10-Q
         [ ] Transition Report on Form N-SAR

         For the Transition Period Ended: September 30, 2004

- ------------------------------------------------------------------------------
  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

Full Name of Registrant:

BF Acquisition Group III, Inc.
- ------------------------------------------------------------------------------
Former Name if Applicable

- ------------------------------------------------------------------------------
Address of Principal Executive Office (Street and Number)

4 Mill Park Ct.
- ------------------------------------------------------------------------------
City, State and Zip Code

Newark, Delaware 19713







PART II--RULES 12b-25 (B) AND (C)

If the subject report could not be filed without unreasonable effort and
expense and the Registrant seeks relief pursuant to Rule 12b-5(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 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 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 [X]; and

    (c)  The  accountant's  statement  or other  exhibit  required  by Rule
         12b-25 has been attached if applicable. [ ]

PART III--NARRATIVE

State below, in reasonable detail, the reasons why Form 10-K and Form 10-KSB,
20-F, 11-K, 10-Q and 10-QSB, N-SAR, or the transition report or portion
thereof could not be filed  within the  prescribed  period.  (Attach extra
sheets, if needed)

The registrant is unable to file its Transition Report on Form 10-KSB for its
fiscal year ended September 30, 2004 by the prescribed date of December 31,
2004 without unreasonable effort or expense because the registrant requires
additional time to complete the presentation of its financials in the
Form 10-KSB. The registrant intends to file its Transition Report on
Form 10-KSB on or prior to the prescribed extended date.

PART IV--OTHER INFORMATION

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

Justin P. DiNorscia                    (302)       366-8992
- ------------------------------------------------------------------------------
(Name)                              (Area Code) (Telephone Number)

(2)  Have all other periodic reports 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?

                                 [ ] 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.

- ------------------------------------------------------------------------------

                         BF Acquisition Group III, 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:  December 30, 2004            By:  /s/ Justin P. DiNorscia
      ------------------------      ---------------------------------------
                                             Name: Justin P. DiNorscia
                                             Title:  President

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.

- ------------------------------------------------------------------------------
                                    ATTENTION

Intentional misstatements or omissions of fact constitute Federal Criminal
Violations (See 18 U.S.C. 1001).

- ------------------------------------------------------------------------------
                              GENERAL INSTRUCTIONS

1.   This form is required by Rule 12b-25 (17 CFR 240.12b-25) of the General
     Rules and Regulations under the Securities Exchange Act of 1934.

2.   One signed and original and four conformed copies of this form and
     amendments thereto must be completed and filed with the  Securities and
     Exchange Commission, Washington, D.C. 20549, in accordance with Rule 0-3
     of the General Rules and Regulations under the Act. The information
     contained in or filed  with the form will be made a matter of public
     record in the Commission files.

3.   Manually signed copy of the form and amendments thereto shall be filed
     with each national securities exchange on which any class of securities
     of the registrant is registered.

4.   Amendments to the notifications must also be filed on form 12b-25 but
     need not restate information that has been correctly  furnished.  The
     form shall be clearly identified as an amendment notification.