UNITED STATES

SECURITIES AND EXCHANGE COMMISSION

Washington, D.C. 20549

FORM 12b-25

NOTIFICATION OF LATE FILING

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

For Period Ended: December 31, 2005

o Transition Report on Form 10-K

o Transition Report on Form 20-F

o Transition Report on Form 11-K

o Transition Report on Form 10-Q

o 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

Integrated Healthcare Holdings, Inc.

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Full Name of Registrant

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Former Name if Applicable

1301 N. Tustin Avenue

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Address of Principal Executive Office (Street and Number)

Santa Ana, California 92705

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 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
	(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, or the transition report portion thereof, could not be filed within the prescribed time period.

The financial statements could not be completed in time to file by the due date without unreasonable effort or expense to the Registrant. The Registrant anticipates that the its financial statements will be completed in time for filing of the Form 10-K for the fiscal year ended December 31, 2005 within the time allowed by this extension.

PART IV - OTHER INFORMATION

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


Steven R. Blake (Name)	(714) (Area Code)	953-3536 (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). Yes x No o

(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 o

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.

During the fiscal ended December 31, 2005, the Registrant changed from a development stage company to the owner and operator of four hospital facilities in Orange County, California. The acquisition of the four hospitals was completed on March 8, 2005. Therefore, the Registrant’s results of operations for the fiscal year 2005 will include the operating results of the hospitals for the period from their acquisition through December 31, 2005, which are not reflected in the Registrant’s results for fiscal 2004.

The Registrant believes that its results of operations (unaudited) for the fiscal year ended December 31, 2005 (299 days since the acquisition of the hospitals), before valuation changes to outstanding Warrants, will reflect a $45.6 million loss. The Company has engaged outside experts to assist with its revaluation of Warrants, which will be reflected in the Company’s audited financial statements included in its Annual Report on Form 10-K.

Integrated Healthcare Holdings, Inc. has caused this notification to be signed on its behalf by the undersigned hereunto duly authorized.



Date: April 3, 2006	By:	/s/ Steven R. Blake
		Name: Steven R. Blake Title: Chief Financial Officer