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

                           FORM 12b-25
                   NOTIFICATION OF LATE FILING 

(Check One): 

[X] Form 10-K  [_] Form 20-F   [_] Form 11-K   [_] Form 10-Q   [_] Form N-SAR

                    SEC FILE NUMBER:  0-26059

     For Period Ended: December 31, 2004

     [_]    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: 

                 PART I - REGISTRANT INFORMATION


Full Name of Registrant:                 COMET TECHNOLOGIES, INC.
                                         -------------------------------------
Former Name if Applicable:
                                         -------------------------------------
Address of Principal Executive Office:   10 West 100 South #610
                                         -------------------------------------
City, State and Zip Code:                Salt Lake City, Utah 84101
                                         -------------------------------------

                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 of annual report, semi-annual report, transition
report on Form 10-K; Form 20-F, 11-K, Form 1-SAR, or portion thereof, will be
filed on or before the fifteenth calendar day following the prescribed due
date; or the subject quarterly report of transition report on Form 10-Q, 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 Forms 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).

     Due to unexpected delays in providing its accountant with all 
     information required by it to complete the audit of registrant's
     financial statements for the fiscal year ended December 31, 2004, 
     the completion of the Form 10-KSB, for review by the auditors, has 
     been delayed.   The Company expects to have all remaining information
     provided to by March 31, 2005, and will then be in a position to
     immediately file the Form 10-KSB.   Registrant expects its Form 10-KSB 
     to be filed on or before April 15, 2004.  

PART IV - OTHER INFORMATION

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

      Jack M. Gertino                  (801) 532-7851         
      -----------------------------------------------------------------
          (Name)                      (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 reports) been filed?  If 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.

      Comet Technologies, Inc. has caused this notification to be signed on
its behalf by the undersigned hereunto duly authorized.

                                  REGISTRANT:

                                  COMET TECHNOLOGIES, INC.

Date: March 31, 2005           By /s/ Jack M. Gertino 
                                  -------------------------------------------
                                  Jack M. Gertino, Secretary and CFO