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

                                                                                                                                 FORM 12b-25
SEC FILE NUMBER
333-145730
 
CUSIP NUMBER 
524594108

NOTIFICATION OF LATE FILING
 
(Check one):
[  ] Form 10-K
[ ] Form 20-F
[ ] Form 11-K
[X] Form 10-Q
[ ] Form 10-D
[ ] Form N-SAR
 
[ ] Form N-CSR
         
  
For Period Ended
March 31, 2011
 
 
     
 
[ ]
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:

PART I - REGISTRANT INFORMATION
 
LEEWARD GROUP HOLDINGS INC.
Full Name of Registrant
 
Not Applicable
Former Name if Applicable
 
65 S. Main Street, Suite A300
Address of Principal Executive Office (Street and Number)
 
Pennington, NJ 08543
City, State and Zip Code
 
 
 
 
1
 
 
PART 11 - 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 of 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 Registrant is unable to file, without unreasonable effort and expense, its Form 10-Q Quarterly Report for the quarter ended March 31, 2011 because the Registrant’s auditor has not completed their review of the Form 10-Q.  It is anticipated that the Form 10-Q Quarterly Report, along with the interim financial statements, will be filed on or before the 5th calendar day following the prescribed due date of the Registrant’s Form 10-Q.
 
PART IV - OTHER INFORMATION

(1)
Name and telephone number of person to contact in regard to this notification
 
 
Kevin M. Coughlin
 
609
 
216-7938
 
 
(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  [  ] 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.
 
 
LEEWARD GROUP HOLDINGS 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
 
May 16, 2011
By
/s/ Kevin M. Coughlin
       
Kevin M. Coughlin
President and Director


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.

 
 
 
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