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

                                   FORM 12b-25
                           NOTIFICATION OF LATE FILING

                         Commission File Number: 0-25474
(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: December 31, 2008

               |_| 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:

  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:

                                     PART I

                             REGISTRANT INFORMATION

       Full Name of Registrant:   Medcom USA Incorporated

       Former Name if Applicable: ____________________________________

       Address of Principal Executive Office (Street and Number): PO Box 90358

       City, State and Zip Code: Henderson, NV 89009



                                     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)

         |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 accountants 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, 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 period. (Attach extra sheets if needed.)

      Registrant has been unable to complete its Form 10-Q for the quarter ended
December 31, 2008, within the prescribed time because of delays in completing
the preparation of its financial statements and its management discussion and
analysis. Such delays are primarily due to Registrant's management's dedication
of such management's time to business matters. This has taken a significant
amount of management's time away from the preparation of the Form 10-Q and
delayed the preparation of the unaudited financial statements for the quarter
ended December 31, 2008.









                                     PART IV
                                OTHER INFORMATION

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

Joseph I. Emas                    (305)          531-1174
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(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.







                             Medcom USA Incorporated
                  (Name of Registrant as Specified in Charter)

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

Medcom USA Incorporated

By: /s/ Michael De La Garza
-------------------------------------------
Michael De La Garza
President Chief Executive Officer