UNITED STATES
                       SECURITIES AND EXCHANGE COMMISSION
                              WASHINGTON, DC 20549

                                   FORM 12b-25

                         Commission File Number: 0-20394
                             CUSIP Number: 189875107

                           NOTIFICATION OF LATE FILING

[ ] Form 10-K    [ ] Form 20-F   [ ] Form 11-K   [X] Form 10-Q   [ ] Form N-SAR

For Period Ended: December 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:______________________________________


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


                                     PART I
                             REGISTRANT INFORMATION

                      Full name of registrant: `mktg, inc.'
- --------------------------------------------------------------------------------


                           Former name if applicable:

- --------------------------------------------------------------------------------


           Address of principal executive office (Street and number):

                                 75 Ninth Avenue
- --------------------------------------------------------------------------------


                            City, State and zip code:

                            New York, New York 10011
- --------------------------------------------------------------------------------



                                     PART II
                             RULE 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.)

         (a)      The reasons 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, 20-F, 11-K or Form N-SAR, or portion
                  thereof will be filed on or before the 15th calendar day
                  following the prescribed due date; or the subject quarterly
                  report or transition report on Form 10-QSB, 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 the Form 10-K, 20-F, 11-K, 10-Q,
N-SAR, N-CSR or the transition report portion thereof could not be filed within
the prescribed time period.

         The Registrant's Form 10-Q for the period ended December 31, 2008 could
not be filed within the prescribed time period because the Registrant was unable
to complete the preparation for filing of Item 1, Financial Statements, and Item
2, Management's Discussion and Analysis, prior to the close of business on
February 17, 2009. Accordingly, the Registrant could not prepare and file the
Form 10-Q without unreasonable effort or expense.


                                     PART IV
                                OTHER INFORMATION

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

         Fred Kaseff                    (212)                366-3402
         -----------------------------------------------------------------
           (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).
                                 [ ] Yes [X] No

         The Registrant has not filed its Form 10-Q for the period ended
September 30, 2008.

         (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 [ ] 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.

                                       2


         The Registrant is at this time unable to determine its results of
operations for the third quarter ended December 31, 2008.


                                  `mktg, inc.'
- --------------------------------------------------------------------------------
                  (Name of Registrant as Specified in Charter)


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


 February 17, 2009                          /s/ Fred Kaseff
- ------------------                          ------------------------------------
      Date                                  Fred Kaseff, Chief Financial Officer


                                       3