SEC FILE NUMBER

000-13316

UNITED STATES

SECURITIES AND EXCHANGE COMMISSION

Washington, D.C. 20549

FORM 12b-25

NOTIFICATION OF LATE FILING

[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:   N/A

Nothing in this form shall be construed to imply that the Commission has verified any information contained herein.

PART I B REGISTRANT INFORMATION

BROADCAST INTERNATIONAL, INC.

Full Name of Registrant

7050 UNION PARK AVE., #600

Address of Principal Executive Office

SALT LAKE CITY, UTAH 84047

City, State and Zip Code

PART II B 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.

[  ]

(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, 11-K or

Form N-SAR or Form N-CSR, 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 B NARRATIVE

The Company is in the process of completing financial statements and consulting with auditors concerning accounting treatment of transactions and required disclosures.

PART IV B OTHER INFORMATION

(1)

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

REED L. BENSON

(801)

562-2252

(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

BROADCAST INTERNATTIONAL, INC.

(Name of Registrant as Specified in Charter)

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

Date: March 31, 2008

By: /s/  Reed L. Benson      

Reed L. Benson

Secrertary and General Counsel