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SEC FILE NUMBER
000-32505

CUSIP NUMBER
501766109

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 10-D    [ ] Form 
N-SAR [ ] Form N-CSR             
 
                                       For Period Ended: 4/30/2009             
 
                                       [ ] 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:             


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

L & L INTERNATIONAL HOLDINGS, INC.

Full Name of Registrant

________________________________
Former Name if Applicable

130 ANDOVER PARK EAST, SUITE 101

Address of Principal Executive Office (Street and Number)

Seattle, WA 98188
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 reason 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, Form
 

X     

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.
 

                                                                                                                                                                               PART III — NARRATIVE

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

Due to the complexities of the acquisitions of its two coal mines and the divestiture of its LEK subsidiary during the fiscal year ended April 30, 2009, the Registrant can not file the Form 10-K within the prescribed time period. The Registrant requires the 15 calendar days extension.

        PART IV — OTHER INFORMATION     
 
(1)    Name and telephone number of person to contact in regard to this notification 
    Dickson Lee    206    264-8065 
    (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.


L & L INTERNATIONAL 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: 7/29/2009    By:    /s/ Dickson V. Lee 

        Dickson V. Lee 
    Title:CEO