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<SEC-DOCUMENT>0000086759-08-000004.txt : 20080214
<SEC-HEADER>0000086759-08-000004.hdr.sgml : 20080214
<ACCEPTANCE-DATETIME>20080214170748
ACCESSION NUMBER:		0000086759-08-000004
CONFORMED SUBMISSION TYPE:	NT 10-Q
PUBLIC DOCUMENT COUNT:		1
CONFORMED PERIOD OF REPORT:	20071231
FILED AS OF DATE:		20080214
DATE AS OF CHANGE:		20080214
EFFECTIVENESS DATE:		20080214

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			INTERGROUP CORP
		CENTRAL INDEX KEY:			0000069422
		STANDARD INDUSTRIAL CLASSIFICATION:	OPERATORS OF APARTMENT BUILDINGS [6513]
		IRS NUMBER:				133293645
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			0630

	FILING VALUES:
		FORM TYPE:		NT 10-Q
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	001-10324
		FILM NUMBER:		08618617

	BUSINESS ADDRESS:	
		STREET 1:		820 MORAGA DRIVE
		STREET 2:		-
		CITY:			LOS ANGELES,
		STATE:			CA
		ZIP:			90049-1632
		BUSINESS PHONE:		(310) 889-2500

	MAIL ADDRESS:	
		STREET 1:		820 MORAGA DRIVE
		CITY:			LOS ANGELES
		STATE:			CA
		ZIP:			90049-1632

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	MUTUAL REAL ESTATE INVESTMENT TRUST
		DATE OF NAME CHANGE:	19860408
</SEC-HEADER>
<DOCUMENT>
<TYPE>NT 10-Q
<SEQUENCE>1
<FILENAME>ig12b25.txt
<DESCRIPTION>INTERGROUP FORM 12B-25
<TEXT>
                             UNITED STATES
                    SECURITIES AND EXCHANGE COMMISSION
                         Washington, D.C. 20549
                         ----------------------

                                                         SEC File No. 1-10324
                                                         CUSIP No. 458685104
                               FORM 12b-25

                       NOTIFICATION OF LATE FILING


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

For the Quarterly Period Ended: December 31, 2007

[ ] Transition Report on Form 10-K
[ ] Transition Report on From 20-K
[ ] 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 COMISSION HAS
VERIFIED ANY OF THE INFORMATION CONTAINED HEREIN.

If the notification relates to a portion of the filing checked above,
identify the Item(s) to which the notification relates: N/A


PART I - REGISTRANT INFORMATION


The InterGroup Corporation
- -----------------------------------------------------------------------------
Full Name of Registrant


N/A
- -----------------------------------------------------------------------------
Former Name if Applicable


820 Moraga Drive
- -----------------------------------------------------------------------------
Address of Principal Executive Office (Street and Number)


Los Angeles, CA 90049
- -----------------------------------------------------------------------------
City, State and Zip Code

<PAGE>

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 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, Form 20-F, 11-K or Form N-SAR, or portion thereof, will
         be filed on or before the fifteenth calendar day following the
[X]      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. N/A

PART III - NARRATIVE

The Company has not been able to compile all of the requisite financial data
and narrative information necessary for it to have sufficient time to
complete its quarterly report on Form 10-QSB for the period ended December
31, 2007 without unreasonable effort or expense.  The Form 10-QSB will be
filed as soon as reasonably practicable and in no event later than February
19, 2008.

PART IV - OTHER INFORMATION

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

  David T. Nguyen                  310                889-2511
- --------------------          -------------       -----------------
      (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 reports.  [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   [ ] 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 is in the process of reviewing its prior period deferred tax
balances and tax provisions related to the consolidation of a partnership
entity and may have adjustments related to this item. The Company is still
trying to determine the amount and nature of any such adjustments that may be
required.

<PAGE>


                          THE INTERGROUP CORPORATION
                  ----------------------------------------------
                 (Name of Registrant as Specified in its Charter)

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

Date: February 14, 2008                     By:  /s/ David T. Nguyen
                                                 --------------------------
                                                 David T. Nguyen, Treasurer
                                                 Principal Accounting Officer
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
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