U.S. SECURITIES AND EXCHANGE COMMISSION

                             WASHINGTON, D.C. 20549

                                  FORM 12B-25

                          NOTIFICATION OF LATE FILING

                        COMMISSION FILE NUMBER 000-50021
                                               ---------

(CHECK  ONE):
[ ]  FORM  10-K  AND  FORM  10-KSB    [ ]  FORM  11-K
[ ]  FORM  20-F   [X]  FORM  10-Q  AND  FORM  10-QSB   [ ]  FORM  N-SAR

     FOR  PERIOD  ENDED:      SEPTEMBER  30,  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  THE  TRANSITION  PERIOD  ENDED:

     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:

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                                     PART I
                             REGISTRANT INFORMATION
- --------------------------------------------------------------------------------

FULL NAME OF REGISTRANT                  NuTech Digital, Inc.


FORMER  NAME  IF  APPLICABLE

ADDRESS  OF  PRINCIPAL  EXECUTIVE
 OFFICES (STREET AND NUMBER)             7900 Gloria Avenue


CITY, STATE AND ZIP CODE                 Van Nuys, California 91406

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                                    PART II
                             RULE 12B-25(B) AND (C)
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     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  APPROPRIATE  BOX)

/X/      (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, 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, 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.

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                                    PART III
                                   NARRATIVE
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     STATE  BELOW IN REASONABLE DETAIL THE REASONS WHY FORMS 10-K, 10-KSB, 11-K.
20-F, 10-Q, 10-QSB, N-SAR, OR THE TRANSITION REPORT OR PORTION THEREOF COULD NOT
BE  FILED  WITHIN  THE PRESCRIBED TIME PERIOD.  (ATTACH EXTRA SHEETS IF NEEDED.)

     The  registrant  has  experienced  delays  in  completing  its  reviewed
     financial statements for the fiscal quarter ended September 30, 2006 as the
     Company's  auditor has not had sufficient time to conduct such review. As a
     result,  the registrant is delayed in filing its Form 10-QSB for the fiscal
     quarter  ended  September  30,  2006.


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                                    PART IV
                               OTHER INFORMATION
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(1)  NAME AND  TELEPHONE  NUMBER  OF  PERSON  TO  CONTACT  IN  REGARD  TO  THIS
     NOTIFICATION

     Lee  Kasper                       818                   994-3831
     -----------                    ---------          --------------------
       (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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                              NuTech Digital, 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   NOVEMBER  13,  2006                     BY  /S/  LEE  KASPER
    -----------------------------                ---------------------
                                        LEE  KASPER,  CHIEF  EXECUTIVE  OFFICER

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.

                                   ATTENTION

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

                              GENERAL INSTRUCTIONS

1.   THIS FORM  IS  REQUIRED BY RULE 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 THE 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 NOTIFICATION 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.