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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 N-SAR

For Period Ended: December 31, 2002				SEC FILE NUMBER:       000-30516
				CUSIP NUMBER :   03877B 10 9
[ ] 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 Period Ended:
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:                                                                                Entire Form 10-K
PART I - REGISTRANT INFORMATION
Full Name of Registrant:				ARBOR INC.
Former Name if Applicable:				N/A
Address of Principal Executive Office:				1645 Miami Avenue, Miami, FL 33129
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 2-F, 11-F, or From 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, 11-K, 20-F, 10-Q or N-SAR or portion thereof could not be filed within the prescribed time period.
Our Board of the Directors recently changed over in its entirety since our last Form 10-KSB was filed.  These directors wished to make themselves familiar with the financial affairs of the Company and recent legal pronouncements affecting our financial statement disclosures.  We also signed two non-binding letters of intent which required us to examine our disclosure obligations as they related to Form 10-KSB and other securities laws.  As a result we could not timely file Form 10-KSB for the calendar year ended December 31, 2002 without unreasonable effort and expense due to the inability to prepare its audited financial statements in a timely fashion.
PART IV- OTHER INFORMATION
	(1)	Name and telephone number of person to contact in regard to this notification.
		Robert H. Miller	Treasurer		(305) 854-8889
		(Name)	(Title)		(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 12 months or for such shorter period that the registrant was required to file such report(s) been filed? If the answer if 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 narrative and quantitatively, and, if appropriate, state the reasons why a reasonable estimate of the results cannot be made - Corporate offices and management changes.
		N/A
ARBOR 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, 2003				By:   /s/Robert H. Miller
				Name: Robert H. Miller
				Title: Treasurer