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

                                   FORM 12b-25

                           NOTIFICATION OF LATE FILING

(Check One): [X] Form 10-K and Form 10-KSB [ ]Form 20-F [ ] Form 11-K
             [ ] Form 10-Q and Form 10-QSB [ ] Form N-SAR

                      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: ________________________________


________________________________________________________________________________

  Read Instruction (on back page) 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

Mirenco, Inc.
Full name of Registrant

N/A
Former Name if Applicable

206 May Street, P.O. Box 343
Address of Principal Executive Office (Street and Number)

Radcliffe, Iowa 50230
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)

        (1) The reasons described in reasonable detail in Part III of this form
            could not be eliminated without unreasonable effort or expense;

   [x]  (2) The subject annual report, semi-annual report, transition report on
            Form 10-K, Form 20-F, 11-K or Form N-SAR, 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 portion thereof will be filed on or before the fifth calendar
            day following the prescribed due date; and

        (3) The accountant's statement or other exhibit required by Rule
            12(b)-25(c) has been attached if applicable.




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PART III - NARRATIVE

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

        Registrant's auditors need additional time to complete the audit of the
        finacial statements which are an intregral part of the Registrant's 10-KSB
        for the year ended December 31, 2004.




PART IV - OTHER INFORMATION

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

    Richard Musal                  (515)                  899-2164
       (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.
    ___________________________________________________________________________


                                  MIRENCO, 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:    March 31, 2005                      By: /s/ Dwayne Fosseen
                                                 Dwayne Fosseen
                                                 Chairman and Chief Executive Officer




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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).
________________________________________________________________________________


                              GENERAL INSTRUCTIONS

1. This form is required by Rule 12b-25 (17 CFR 240. 12b-25) of the General
   Rules and Regulations under the Securities Exchange Act of 1934.

2. One signed original and four conformed copies of this form and amendments
   thereto must be completed and filed with the Securities and Exchange
   Commission, Washington, D.C. 20549, in accordance with Rule 0-3 of the
   General Rules and Regulations under the Act. The information contained in
   or filed with the form will be made a matter of public record in the
   Commission files.

3. A manually signed copy of the form and amendments thereto shall be filed
   with each national securities exchange on which any class of securities of
   the registrant is registered.

4. Amendments to the notifications must also be filed on form 12b-25 but need
   not restate information that has been correctly furnished. The form shall
   be clearly identified as an amended notification.

5. Electronic Filers. This form shall not be used by electronic filers unable
   to timely file a report solely due to electronic difficulties. Filers
   unable to submit a report within the time period prescribed due to
   difficulties in electronic filing should comply with either Rule 201 or
   Rule 202 of regulation S-T (ss.232.201 orss.232.202 of this chapter) or
   apply for an adjustment in filing date pursuant to Rule 13(b) of Regulation
   S-T (ss.232.23(b) of this chapter).