FORM 12b-25

             Notification of Late Filing

               SEC File Number: 000-55230
               CUSIP Number:   --
(Check One)

[     ]  Form 10-K
[     ]  Form 20-F
[  xx ]  Form 10-Q
[     ]  Form N-SAR

For Period Ended:  September 30, 2014
[  ]  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:
________________________________________________
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.
_____________________________________________

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

Full Name of Registrant:  WINTER VALLEY ACQUISITION
                            CORPORATION
Address of Principal

   Executive Office:    215 Apolena Avenue
                        Newport Beach, CA 92662
    Telephone:          949-673-4510

        _________________________________

PART II -- RULES 12b-25(b) and (c)

If the subject report could not be filed without unreasonable
effort expense and the registrant seeks relief pursuant to
Rule 12b-25(b), the following should be completed.

                     (Check box if appropriate):

x    (a)  The reason 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 Form 10-K,
20-F, 11-K, 10-Q, N-SAR, or the transition report or portion
thereof could not be filed within the prescribed period.


  The Company needs additional time to complete
   its reporting of the organization of the company

______________________________________________________

PART IV -- OTHER INFORMATION

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


James Cassidy			202-415-3563
_____________________      _________________________
Name                        (Area Code) (Telephone Number)

(2)       Have all other periodic reports required under section
          13 or 15(d) of the Securities and 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 o
f the results
cannot be made.


         WINTER VALLEY ACQUISITION CORPORATION

             _________________________________
       (Name of Registrant as specified in charter)

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


Date:  November 14, 2014     By:  /s/ James Cassidy