UNITED STATES
                       SECURITIES AND EXCHANGE COMMISSION
                             Washington, D.C. 20549

                                                     SEC File Number: 000-32307
                                                     CUSIP Number: 020731  10  5

                                   FORM 12b-25

                           NOTIFICATION OF LATE FILING

(Check One): (X) Form 10-K ( ) Form 11-K    ( ) Form 10-QSB    ( ) Form N-SAR

         For Period Ended: December 31, 2001

 (  ) Transition Report on Form 10-KSB
 (  ) Transition Report on Form 20-K
 (  ) Transition Report on Form 11-K
 (  ) Transition Report on Form 10-Q
 (  ) 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:

                         PART I - REGISTRANT INFORMATION

Alpha Holding, Inc.
- --------------------------------------------------------------------------------
Full Name of Registrant


- --------------------------------------------------------------------------------
Former Name if Applicable


645 Fifth Avenue, suite 403
- --------------------------------------------------------------------------------
Address of Principal Executive Office (Street and Number)

New York                       New York                        10022
- --------------------------------------------------------------------------------
City                             State                        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, form 20-F, 11K, Fork 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 the 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 is applicable.

                              PART III - NARRATIVE

State below in reasonable detail the reasons why the Form 10-K, 11-K, 10-Q,
N-SAR, or the transition report or portions thereof, could not be filed with the
prescribed time period. (Attach Extra sheets if Needed)

                            Audit Not Yet Completed

                           PART IV - OTHER INFORMATION

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

Steven L. Siskind                      212                         750-2002
- -----------------                   --------                   ----------------
(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 reports) been filed? If the answer is no,
identify report(s).
                                            Yes   X                    No
                                                -------                   -----

(3) It is 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                        No   X
                                                -------                   -----
         If so, attach an explanation of the anticipated change, both
narratively and quantativly, and, if appropriate, state the reasons why a
reasonable estimate of the results cannot be made.

                               Alpha Holding, 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: March 27, 2002                         By:  /S/  Dominick Pope
                                                 -------------------------------
                                                       Dominick Pope, Secretary