SECURITIES AND EXCHANGE COMMISSION
                               WASHINGTON, DC 205

                                   FORM 12B-25

                        COMMISSION FILE NUMBER 000-33131


                           NOTIFICATION OF LATE FILING

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

      For the Fiscal Year Ended: December 31, 2006
                                 -----------------

      [_] Transition Report on Form 10-K and Form 10-KSB

      [_] Transition Report on Form 20-F

      [_] Transition Report on Form 11-K

      [_] Transition Report on Form 10-Q and Form 10-QSB

      [_] Transition Report on Form N-SAR

      For Transition Period Ended:
                                   ---------------------------------------------


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

LEXICON UNITED INCORPORATED, INC.
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Full Name of Registrant

4500 Steiner Ranch Blvd., Suite# 1708
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Address of Principal Executive Office (Street and Number)

Austin, Texas, 78732
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City, State and Zip Code


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PART II - RULE 12-B 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 or Form 10-KSB, 20-F, 11-K or Form N-SAR, or portion thereof
      will be filed on or before the 15th calendar day following the prescribed
      due date; or the subject quarterly report or transition report on Form
      10-Q or Form 10-QSB, 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 Form 10-K or 10-KSB, 20-F,
11-K, 10-Q or 10-QSB, 10-D, N-SAR, N-CSR, or the transition report portion
thereof could not be filed within the prescribed time period. (Attach extra
sheets if needed.)

The Registrant is unable to file its Form 10-KSB within the prescribed time
period without unreasonable effort or expense due to the fact that it has not
completed the process of preparing and integrating operating information into
statements for fiscal year 2006. The Registrant anticipates that it will file
its Form 10-KSB within the fifteen-day grace period provided by Exchange Act
Rule 12b-25.


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PART IV - OTHER INFORMATION

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

   Elie Saltoun (Chairman, CEO & Treasurer)             (512)266-3507
   ---------------------------------------      ----------------------------
                     (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 the 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
   earnings 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.
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                       LEXICON UNITED INCORPORATED, INC.
            --------------------------------------------------------
                  (Name of Registrant as Specified in Charter)

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



Date:   April 2, 2007                           By: /s/ Jeffrey Nunez
        ----------------------                      ----------------------
                                                    Jeffrey Nunez
                                                    Secretary


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