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

                                   Form 12b-25
                           NOTIFICATION OF LATE FILING
(check one): [ ]Form 10-K [X]Form 20-F [ ]Form 11-K [ ]From 10-Q [ ]Form N-SAR

                        For Period Ended:December31, 2003
                                         ----------------
                       [ ] 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: ______________________________

  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

MERIDIAN  CO.,  LTD.
_______________________________________________________________________________
Full  Name  of  Registrant

Not Applicable
_______________________________________________________________________________
Former  Name  if  Applicable

  4F, Heungseong Bldg., 197-3, Jamsil-Dong, Songpa-Gu, Seoul, Korea
____________________________________________________________
Address  of  Principal  Executive  Offices  (Street  and  Number)

Seoul,  Korea
_______________________________________________________________________________
City,  state  and  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;
          (b)  The  subject annual report, semi-annual report, transition report
          on Form 10-K, Form 20-F, 11-K, 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
State  below  in  reasonable  detail  the reasons why the Form 10-K, 11-K, 10-Q,
N-SAR,  or  the  transition report or portion thereof, could not be filed within
the  prescribed  time  period.  (Attach  Extra  Sheets  if  Needed)

There  has  been  an  abnormal  delay  in  obtaining information to complete the
Company's  records  for  its  year  ended  December  31,  2003.  All parties are
committed  to  completing  the  Company's  filing  in  an  expedient  fashion.

                                        (Attach  Extra  Sheets  if  Needed)

SEC  1344  (8-89)



PART  IV  -  OTHER  INFORMATION
(1)     Name  and  telephone  number  of  person  to  contact  in regard to this
notification.

Ellie Jo                               604                     647 - 0044
________________________________  ______________________  ______________________
(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 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
earning  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.



                               MERIDIAN CO., LTD.
                               ------------------
                  (Name of Registrant as Specified in Charter)

has  caused  this  notification  to  be  signed on its behalf by the undersigned
hereunto  duly  authorized.

Date  June  28,  2004         By  Myeong,  Hyeon-seong, President and Director
      ---------------         ------------------------------------------------