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 N-SAR

For Period Ended: March 31, 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 Transitional Period Ended: March 31, 2009

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:

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PART I - REGISTRANT INFORMATION

GREATER CHINA MEDIA AND ENTERTAINMENT CORP.

Full Name of Registrant

9th Floor, Merrill Lynch Tower, Ji2  GongTiDong Road

Address of Principal Executive Office (Street and Number)

Beijing, China  100027 

City, State and Zip Code

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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 reasons 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, 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 of transition report on Form 10-Q,

[X]          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 Rule12b-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, 20-F, 11-K, 10-Q, N-SAR, or the transition report or portion thereof, could not be filed within the prescribed time period.

Greater China Media and Entertainment Corp. (the "Company") is still awaiting its reviewed financial statements from its independent auditors in order to prepare Form 10-Q. For the foregoing reason, the Company requires additional time in order to prepare and file its quarterly report on Form 10-Q for the quarter ended March 31, 2009.

PART IV - OTHER INFORMATION

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

 Liu, XiaoLin         011-86105921-2222

 (Name)                 (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.

	Greater China Media and Entertainment Corp.
May 14, 2009	By:	/s/ Liu, XiaoLin
		Liu, XiaoLin
		Chairman and Chief Executive Officer