UNITED STATES

                       SECURITIES AND EXCHANGE COMMISSION

                             WASHINGTON, D.C. 20549

                                   FORM 12B-25

                           NOTIFICATION OF LATE FILING

                           SEC File Number: 000-26027
                            CUSIP Number: 83169V 10 4

Check One: |X| Form 10-K | | Form 20-F | | Form 11-K | | Form 10-Q | | Form NSAR

            For the period ended: December 31, 2005

            |  |  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 NSAR

            For the transition period ended:  Not Applicable

  Read Attached Instruction Sheet 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: Not Applicable

PART I - REGISTRANT INFORMATION

Full Name of Registrant: Smart Energy Solutions, Inc.

Former Name if Applicable: N/A

Address of Principal Executive Office: 207 Piaget Avenue, Clifton, NJ 07011



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 filed on or before the fifteenth calendar day following
[X]   the prescribed due date; or the subject quarterly report or transition
      report on Form 10-Q or subject distribution report on 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 the reasons why the Form 10-K, 20-F, 11-K,
10-Q, or N-SAR, or the transition report or portion thereof, could not be filed
within the prescribed time period.

Smart Energy Solutions, Inc. (the "Company") could not complete the filing of
its Annual Report on Form 10-KSB for the fiscal year ended December 31, 2005 due
to a delay in obtaining and compiling information required to be included in the
Company's Form 10-KSB, which delay could not be eliminated by the Company
without unreasonable effort and expense. In accordance with Rule 12b-25 of the
Securities Exchange Act of 1934, as amended, the Company will file its Form
10-KSB no later than the fifteenth calendar day following the prescribed due
date.



PART IV - OTHER INFORMATION

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

David Lubin, Esq.          516              569-9629
- -----------------          ---              --------
     (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 for 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?

Yes [X] No [ ]

If answer is no, identify report(s): Not Applicable

(3) Is it anticipated that any significant change in results of operations from
the corresponding period for the last fiscal years will be reflected by the
earning 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.











                          SMART ENERGY SOLUTIONS, 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: April 3, 2006

                                       By:      /s/ Peter Mateja
                                                ----------------
                                       Name:    Peter Mateja
                                       Title:   Chief Executive Officer

                                    ATTENTION

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