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

     For Period Ended:   March 31, 2005
                      --------------------

     (_)  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:


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                         PART I - REGISTRANT INFORMATION

Sea Sun Capital Corporation
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Full Name of Registrant


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Former Name if Applicable

424 Brookmill Road
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Address of Principal Executive Office (Street and Number)

Oakville                            Ontario, Canada               L6T 5K5
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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)

                     FINANCIAL STATEMENTS 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.










                           Sea Sun Capital Corporation
                   ------------------------------------------
                  (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 16, 2005                   By:   /s/ Graham Millington
                                        ---------------------------------
                                        Graham Millington, President