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

Commission File No.: 0-15260
CUSIP No.: 286186101
FORM 12b-25

NOTIFICATION OF LATE FILING


(Check One):    x Form 10-K      Form 20-F      Form 11-K      Form 10-Q       Form 10-D         Form N-SAR         Form N-CSR

For Period Ended:      June 30, 2007____________   

 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:                                       

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:  Not applicable.

PART I --- REGISTRANT INFORMATION
 
Element 21 Golf Company
Full name of registrant

Not applicable
Former name if applicable

200 Queens Quay East, Unit #1
Address of principal executive office (Street and number)

Toronto, Ontario, Canada M5A4K9
City, state and zip code
 
 
 
 
 

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)

 
(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, Form 20-F, 11-K or 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.

PART III
NARRATIVE
 
State below in reasonable detail the reasons why Forms 10-K, 20-F, 11-K, 10-Q, N-SAR, N-CSR, or the transition report or portion thereof, could not be filed within the prescribed time period.

The information necessary to complete the Registrant's Annual Report on Form 10-KSB for the year ended June 30, 2007 could not be obtained on a timely basis without unreasonable effort or expense to the Registrant in its ordinary course of business.

PART IV
OTHER INFORMATION
 
(1)    Name and telephone number of person to contact in regard to this notification

Nataliya Hearn
(416)
362-2121
(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 answer is no, identify report(s).
x Yes o 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?
o 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.


Element 21 Golf Company
(Name of Registrant as Specified in Charter)

has caused this notification to be signed on its behalf by the undersigned hereunto duly authorized.
     
 
 		  
 		  
 
Date: September 28, 2007   By:   /s/ Nataliya Hearn
 
Nataliya Hearn, President and Director
   
 

ATTENTION
 
Intentional misstatements or omissions of fact constitute Federal Criminal Violations (See 18 U.S.C. 1001).