PGMI, Inc.
 
UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549
 
FORM 12b-25
NOTIFICATION OF LATE FILING
 
 
SEC FILE #  000-32195

(Check One):  oForm 10-K oForm 20-F oForm 11-K xForm 10-Q oForm N-SAR 
 
For Period Ended:         December 31, 2006          
[  ]  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: _______________________     

 
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:
PGMI, INC.
Former Name if Applicable:
 
Address of Principal Executive Office (Street and Number)
5912 Bolsa Avenue, Suite 108,
City, State and Zip Code
Huntington Beach, California 92648

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;
 
 
(b)
The subject annual report, semi-annual report, transition report on Form 10-K, Form 20-F, 11-K, Form N-SAR or Form N-CSR, or portion thereof, will be filed on or before the fifteenth calendar day following 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.
 
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PART III - NARRATIVE
 
State below in reasonable detail the reasons why the Form 10-K, 11-K, 10-Q, 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 hereby represents that it is unable to file its Quarterly Report on Form 10-QSB for the period ended December 31, 2006 without unreasonable effort or expense. The Company has engaged new legal counsel, who was unable to complete its review within the necessary period of time. The Registrant further represents that the Form 10-QSB will be filed by no later than the 5th day following the date on which the Form 10-QSB was due.
 
PART IV - OTHER INFORMATION

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

 
Akira Tanaka
(310)
538-3955
 
(Name)
(Area Code)
(Telephone Number)
 
 
(2)
Have all other periodic reports required under Section 13 or 15(d) of the Securities and 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).
oYes  xNo
Form 10-Q for the period ended March 31, 2006; Form 10-Q for the period ended December 31, 2005
 
(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?
oYes  xNo
 
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.
 

PGMI, Inc., has caused this notification to be signed on its behalf by the undersigned, thereunto duly authorized.
 
     
 
 		  
 		  
 
Date: November 14, 2006 By:   /s/ Akira Tanaka
 
Its:
AKIRA TANAKA
 Authorized Agent
 
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).
 
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