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                                                            SEC FILE NUMBER
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                                 UNITED STATES
                       SECURITIES AND EXCHANGE COMMISION
                             Washington, D.C. 20549

                                  FORM 12b-25

                          NOTIFICATION OF LATE FILING

(Check one): [X] Form 10-K [_] Form 20-F [_] Form 11-K [_]Form 10-Q
             [_] Form 10-D [_] Form N-SAR [_] Form N-CSR

            For Period Ended: December 31, 2004
            [_] 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: __________________

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  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

microHelix, Inc.
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Full Name of Registrant

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Former Name if Applicable

16125 SW 72nd Avenue
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Address of Principal Executive Office (Street and Number)

Portland, OR 97224
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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 reason 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,  Form 11-K,
                        Form N-SAR or Form N-CSR,  or portion  thereof,  will be
[X]                     filed on or before the fifteenth  calendar day following
                        the prescribed due date; or the subject quarterly report
                        or transition report on Form 10-Qorsubject  distribution
                        reporton Form 10-D, 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 why Forms 10-K, 20-F, 11-K,  10-Q,10-D,  N-SAR,
N-CSR, or the transition  report or portion  thereof,  could not be filed within
the prescribed time period. (See Attachment A)

                    PERSONS  WHO  ARE  TO  RESPOND  TO  THE  COLLECTION  OF
SEC 1344 (03-05)    INFORMATION CONTAINED  IN THIS FORM ARE NOT REQUIRED TO
                    RESPOND UNLESS THE FORM DISPLAYS A CURRENTLY VALID OMB
                    CONTROL NUMBER.



                               PART III NARRATIVE

                                  ATTACHMENT A


            The  Registrant's  annual  report on Form 10-KSB  could not be filed
within the prescribed time period because its audited financial  statements were
not completed in time for the annual report to be filed in a timely manner.





(Attach extra Sheets if Needed)

PART IV -- OTHER INFORMATION

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

         Tyram H. Pettit               503                  597-0417
      ----------------------   --------------------   ---------------------
             (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 report(s) been filed ? If answer
      is no, identify report(s). Yes [X]  No [_]
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(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 [_]  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.
================================================================================

                                microHelix, 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 29, 2005                By  /s/ Tyram H. Pettit
                                       -----------------------------------
                                       Tyram H. Pettit, President, CEO and
                                       Vice President-Finance

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.
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                                    ATTENTION
   INTENTIONAL MISSTATEMENTS OR OMISSIONS OF FACT CONSTITUTE FEDERAL CRIMINAL
                        VIOLATIONS (SEE 18 U.S.C. 1001).
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                              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 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.    A 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 amended notification.

5.    Electronic Filers: This form shall not be used by electronic filers unable
      to timely  file a report  solely due to  electronic  difficulties.  Filers
      unable  to  submit  reports  within  the  time  period  prescribed  due to
      difficulties  in  electronic  filing should comply with either Rule 201 or
      Rule 202 of Regulation  S-T  (ss.232.201 or ss.232.202 of this chapter) or
      apply  for an  adjustment  in  filing  date  pursuant  to  Rule  13(b)  of
      Regulation S-T (ss.232.13(b) of this chapter).

                                        2