UNITED STATES

SECURITIES AND EXCHANGE COMMISSION

Washington, D.C. 20549

FORM 12b-25

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 the period ended:  March 31, 2006

(   ) 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

AOB HOLDINGS, INC.

Full name of registrant

Delaware	0-51040	98-0436981
(State or other jurisdiction of incorporation)	(Commission File Number)	(IRS Employer Identification Number)

c/o First Asia Finance Group Limited

Room 3505-06, 35^th Floor

Edinburgh Tower, The Landmark

15 Queen’s Road Central, Hong Kong

(Address of principal executive offices)

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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 on Form 10-K,  Form 20-F,  Form 11-K, Form N-SAR or Form N-CSR 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 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 the 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:

The Company’s auditor has not completed its final review of the Company’s financial statements.

PART IV - OTHER INFORMATION

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

Michael Lin

852-2736-2111

Area Code and Phone 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 reports) been filed?  If answer is no, identify report(s).  (   ) Yes   ( X ) No

December 31, 2005 10-QSB

(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.

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AOB 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.

By: /s/ Michael Lin, CEO and Director

Date:   May 15, 2006

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