SECURITIES AND EXCHANGE COMMISSION
                             Washington, D.C. 20549
                                   FORM 12b-25
                           NOTIFICATION OF LATE FILING

                                                        SEC File Number: 0-51313
                                                         CUSIP Number: 830695102


             |X| Form 10-K |_| Form 20-F |_| Form 11-K |_| Form 10-Q
                         |_| Form N-SAR |_| Form N-CSR


                      For the Period Ended: March 27, 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 Transition Period Ended:

  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 Items(s) to which the notification relates:


PART I -- REGISTRANT INFORMATION


IEH Corporation
- ---------------------------------------------------
Full Name of Registrant

140 58th Street, Suite 8E
- ---------------------------------------------------
Address of Principal Executive Offices (street and
number)

Brooklyn, NY 11220
- ---------------------------------------------------
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 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, 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 portion thereof, will be filed on or before the fifth
          |       calendar day following the prescribed due date; and
          |
          |       (c) The  accountant's  statements 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 Forms 10-K,  20-F, 11-K, 10-Q,
N-SAR,  N-CSR, or the transition  report or portion thereof,  could not be filed
within the prescribed time period.


IEH Corporation (the "Registrant")  files this report for a 15-day extension for
filing its Annual Report on Form 10-K for the period ended March 27, 2009 ("Form
10-K").  The  Registrant  will not be in  position  to file its Form 10-K by the
prescribed filing date without  unreasonable  effort or expense due to the delay
experienced  by the  Registrant in completing  its financial  statements for the
period ended March 27, 2009.  This has resulted in a delay by the  Registrant in
obtaining the review of such financial statements by its independent  registered
public accounting firm. Therefore, Registrant's management is unable to finalize
the financial  statements  and prepare its discussion and analysis in sufficient
time to file  the  Form  10-K by the  prescribed  filing  date.  The  Registrant
anticipates that it will file its Form 10-K no later than fifteenth calendar day
following the prescribed filing date.


PART IV -- OTHER INFORMATION


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


        Robert Knoth                 (718)       492-9673
        --------------------------  ----------  --------------------------

        Name                         Area        Telephone Number
                                     Code

          (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? |X| Yes |_| 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 Company  expects to record  income  before  income taxes for the fiscal
     year ended  March 27, 2009 of  approximately  $1,400,000  as compared  with
     income  before income taxes of $625,944 for the fiscal year ended March 28,
     2008.  The  Company  expects to record net income for the fiscal year ended
     March 27, 2009 of  approximately  $947,000  as compared  with net income of
     $603,865 for the fiscal year ended March 28, 2008. The Company  anticipates
     that  revenues (net sales) for the fiscal year ended March 27, 2009 will be
     approximately   $10,700,000  as  compared  with  revenues  (net  sales)  of
     $7,805,443 for the fiscal year ended March 28, 2008



                                    SIGNATURE

                                 IEH Corporation
                                 ---------------
                  (Name of Registrant as specified in charter)

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


Date: June 25, 2009                       By:  /s/ Robert Knoth
                                               ---------------------------------
                                               Robert Knoth
                                               Chief Financial Officer