UNITED STATES

SECURITIES AND EXCHANGE COMMISSION

Washington, D.C. 20549

FORM 12b-25

Notification of Late Filing

(Check one): [X] Form 10-K    [   ] Form 20-F    [   ] Form 11-K    [   ] Form 10-Q    [   ] Form 10-D    [   ] Form N-SAR    [   ] Form N-CSR

For period ended: December 31, 2007

[  ] 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

________________________                                                                

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

FRIENDLY AUTO DEALERS, INC.

SEC File Number 333-147560

PART I - REGISTRANT INFORMATION

Friendly Auto Dealers, Inc.

Full Name of Registrant

______________________________

Former Name, if Applicable

4132 South Rainbow Boulevard

Address of Principal Executive Office (Street and Number)

Las Vegas, Nevada 89103

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 12-b25(b), the following should be completed. (Check appropriate box).

[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 Forms 10-K, 20-F, 11-K, Form N-SAR, 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 Form 10-K, 20-F, 11-K, 10-Q, 10-D, N-SAR, N-CSR, or the transition report portion thereof, could not be filed within the prescribed time period.

The Annual Report on Form 10-K could not be filed because the independent auditors of Registrant have not completed the preparation of Registrant's audited financial statements.

 PART IV - OTHER INFORMATION

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

Tony Lam	(925)	234-1783
(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 cannon be made.

FRIENDLY AUTO DEALERS, INC.

(Name of Registrant as Specified in Charter)

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

Date: March 31, 2008	By:	/s/ TONY LAM
		TONY LAM
		President and Acting Chief Financial Officer [Principal Accounting Officer]