UNITED STATES                 SEC File Number

                  SECURITIES AND EXCHANGE COMMISSION         0-12914

                        Washington, D.C. 20549

                              FORM 12b-25                                   

                      NOTIFICATION OF LATE FILING

(Check One) __ Form 10-K  __ Form 20-F __ Form 11-K _X_ Form 10-Q

            __ Form N-SAR  __ Form N-CSR

               For Period Ended: March 31, 2008  

                 [  ]     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 the 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:

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PART I - REGISTRANT INFORMATION

Environmental Energy Services, Inc.

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Full Name of Registrant

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Former Name if Applicable

3350 American Terrace, Suite 215

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Address of Principal Executive Office (STREET AND NUMBER)

Boise, Idaho 83706

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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)

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         (a)     The reasons described in reasonable detail in Part III of

_X_              this form could not be eliminated without unreasonable

                 effort or expense;

         (b)     The subject annual report, semi-annual report, transition

 X_              report on Form 10-K, Form 20-F, 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 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 the Form 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.  (Attach Extra Sheets if Needed)

The Company's has delayed filing its annual report for 2007 because of a need to restate its financial statements from September 30, 2006 to the present, which has delayed completion of this report.

PART IV - OTHER INFORMATION

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

         notification

              Greg Holsted              (208)                287-4471

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                (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

         or such shorter period that the registrant was required to file

         such reports been filed?  If answer is no identify report(s).  

         _ Yes  _X  No

         Form 10-KSB for the year ended December 31, 2007.

(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.

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As described in a Form 8-K dated April 9, 2008, the Registrant is changing the accounting for the conversion of $9.5 million of debt into warrants and a royalty interest in certain oil and gas leases owned by the Registrant in the quarter ended September 30, 2006, which will result in material changes to the financial statements filed in the Form 10-QSB for the period ended March 31, 2007, which must be presented in this Form 10-QSB. The Registrant is not able to provide a quantitative summary of the changes at this time.  

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                     ENVIRONMENTAL ENERGY SERVICES, INC.       

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               (Name of Registrant as Specified in Charter)

has caused this notification to be signed on its behalf by the undersigned

hereunto duly authorized.

                                       ENVIRONMENTAL ENERGY SERVICES, INC.

Date:  May 16, 2008                    By /s/ Greg Holsted

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                                       Greg Holsted, Chief Financial

                                       Officer

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