UNITED STATES SECURITIES AND EXCHANGE COMMISSION Washington, D.C. 20549 FORM 12b-25 NOTIFICATION OF LATE FILING (Check one):	OMB APPROVAL
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[ 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:

PART I — REGISTRANT INFORMATION

Banyan Corp.
Full Name of Registrant

N/A
Former Name if Applicable

9025 Wilshire Boulevard, Penthouse Suite 500
Address of Principal Executive Office (Street and Number)

Beverly Hills, CA 90211
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 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
	(b)	The subject annual report, semi-annual report, transition report 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 fifteenth 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 why 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.

Management of the registrant has not completed its preparation of the financial statments for the year ended December 31, 2007, and accordingly, the independent public accountants have not completed their audit review process.

PART IV — OTHER INFORMATION

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

Noel Guardi, Esq.	303	969-8886
(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 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. The registrant does not know if it will report any significant change in results of operations because no preliminary draft of its statement of operations for 2007 is available at this time.

Banyan Corp.
(Name of Registrant as Specified in Charter)

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

Date: 03/31/08	By:	/s/ Noel Guardi
		Noel Guardi, Esq.
	Title:	Attorney-in-fact