SECURITIES AND EXCHANGE COMMISSION

                             Washington, D.C. 20549

                                   FORM 12b-25

                        Commission File Number 000-52805


                           NOTIFICATION OF LATE FILING

(Check One): |_| Form 10-K |_| Form 11-K |_| Form 20-F |X| Form 10-Q
             |_| Form N-SAR

 for Period Ended: December 31, 2010

|_| 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:

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Read attached instruction sheet 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.

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If the notification relates to a portion of the filing checked above, identify
the item(s) to which the notification relates:

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                                     PART I

                             REGISTRANT INFORMATION

                                FIRST CORPORATION
                                -----------------
                             Full Name of Registrant

                            Former Name if Applicable

                            254-16 MIDLAKE BOULEVARD,
                            -------------------------
            Address of Principal Executive Office (Street and Number)

                               CALGARY, AB T2X 2X7
                               -------------------
                            City, State and Zip Code


                                     PART II

                             RULE 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;

|X|   (b) The subject annual report, semi-annual report, transition report on
      Form 10-K, Form 20-F, Form 11-K or Form N-SAR, or portion thereof will be
      filed on or before the 15th 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 why the Form 10-K, 11-K, 20-F 10-Q, N-SAR or
the transition report portion thereof could not be filed within the prescribed
time period. (Attach extra sheets if needed.)



The Form 10-Q for the period ended December 31, 2010 could not be filed within
the prescribed time period due to additional time required to prepare and
complete the financial statements.


                                     PART IV
                                OTHER INFORMATION

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


Andrew Clarke                212          209-5483
(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 the 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.

The undersigned has caused this notification to be signed on its behalf by the
undersigned thereunto duly authorized.

First Corporation
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(Name of Registrant as Specified in Charter)



Date: February 14, 2011                        /s/  Andrew Clarke
                                               ------------------
                                               CEO and Director