<SUBMISSION>
<ACCESSION-NUMBER>0001172665-08-000118
<TYPE>NT 10-Q
<PUBLIC-DOCUMENT-COUNT>1
<PERIOD>20080331
<FILING-DATE>20080516
<DATE-OF-FILING-DATE-CHANGE>20080516
<EFFECTIVENESS-DATE>20080516
<FILER>
<COMPANY-DATA>
<CONFORMED-NAME>CAPITAL BEVERAGE CORP
<CIK>0001020186
<ASSIGNED-SIC>5180
<IRS-NUMBER>133878747
<STATE-OF-INCORPORATION>DE
<FISCAL-YEAR-END>1231
</COMPANY-DATA>
<FILING-VALUES>
<FORM-TYPE>NT 10-Q
<ACT>34
<FILE-NUMBER>001-13181
<FILM-NUMBER>08841071
</FILING-VALUES>
<BUSINESS-ADDRESS>
<STREET1>1111 EAST TREMONT AVENUE
<CITY>BRONX
<STATE>NY
<ZIP>10460
<PHONE>7184092337
</BUSINESS-ADDRESS>
<MAIL-ADDRESS>
<STREET1>1111 EAST TREMONT AVENUE
<STREET2>1111 EAST TREMONT AVENUE
<CITY>BRONX
<STATE>NY
<ZIP>10460
</MAIL-ADDRESS>
</FILER>
<DOCUMENT>
<TYPE>NT 10-Q
<SEQUENCE>1
<FILENAME>form12b-25.htm
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<P align=center><B><FONT face="TimesNewRomanPS-BoldMT,Times New Roman,Times,serif" size=4>SECURITIES AND EXCHANGE COMMISSION</FONT></B></P>
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     <TD noWrap align=center><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=4>Washington, D.C. 20549</FONT><BR>
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<B><FONT face="TimesNewRomanPS-BoldMT,Times New Roman,Times,serif" size=4>FORM 12b-25</FONT></B><BR>
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     <TD align=center width="100%"><B><FONT face="TimesNewRomanPS-BoldMT,Times New Roman,Times,serif" size=2>NOTIFICATION OF LATE FILING</FONT></B> </TD></TR>
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     <TD noWrap align=center width="100%"><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>(Check One): [ ] Form 10-K [ ] Form 11-K [ ] Form 20-F [ X ] Form 10-Q</FONT>&nbsp; </TD></TR>
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     <TD align=center width="100%"><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>[ ] Form N-SAR</FONT> </TD></TR>
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     <TD align=center width="100%"><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif">For Period Ended: March 31, 2008</FONT> </TD></TR>
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     <TD align=center width="100%"><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>[ ] Transition Report on Form 10-K</FONT> </TD></TR>
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     <TD align=center width="100%"><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>[ ] Transition Report on Form 20-F</FONT> </TD></TR>
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     <TD align=center width="100%"><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>[ ] Transition Report on Form 11-K</FONT> </TD></TR>
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     <TD align=center width="100%"><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>[ ] Transition Report on Form 10-Q</FONT> </TD></TR>
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     <TD align=center width="100%"><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>[ ] Transition Report on Form N-SAR</FONT> </TD></TR></TABLE></DIV><BR>
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     <TD noWrap align=center><B><FONT face="TimesNewRomanPS-BoldMT,Times New Roman,Times,serif" size=2>For the Transition Period Ended:</FONT></B></TD></TR></TABLE></P>
<P align=left><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>Read attached instruction sheet before preparing form. Please print or type.</FONT></P>
<P align=left><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>Nothing in this form shall be construed to imply that the Commission has verified any information contained herein.</FONT></P>
<P align=left><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>If the notification relates to a portion of the filing checked above, identify the item(s) to which the notification relates:</FONT></P>
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     <TD noWrap align=center><B><FONT face="TimesNewRomanPS-BoldMT,Times New Roman,Times,serif">PART I</FONT></B><BR>
<B><FONT face="TimesNewRomanPS-BoldMT,Times New Roman,Times,serif">REGISTRANT INFORMATION</FONT></B></TD></TR></TABLE></P>
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     <TD style="BORDER-BOTTOM: #000000 1pt solid" noWrap align=left width="100%">Capital Beverage Corporation&nbsp; </TD></TR>
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     <TD noWrap align=left width="100%"><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif">Full Name of Registrant</FONT>&nbsp; </TD></TR>
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     <TD style="BORDER-BOTTOM: #000000 1pt solid" width="100%">&nbsp; </TD></TR>
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     <TD noWrap align=left width="100%"><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif">Former Name if Applicable</FONT>&nbsp; </TD></TR>
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     <TD width="100%">&nbsp; </TD></TR>
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     <TD style="BORDER-BOTTOM: #000000 1pt solid" noWrap align=left width="100%"><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif">120 Rio Vista Drive</FONT>&nbsp; </TD></TR>
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     <TD noWrap align=left width="100%"><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif"><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif">Address of Principal Executive Office (Street and Number)</FONT>&nbsp; </FONT></TD></TR>
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<P>&nbsp;</P>
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     <TD style="BORDER-BOTTOM: #000000 1pt solid" noWrap align=left width="100%">Norwood, New Jersey 07648</TD></TR>
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     <TD noWrap align=left width="100%"><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif">City, State and Zip Code</FONT>&nbsp; </TD></TR></TABLE><BR>
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<P align=center><B><FONT face="Times New Roman" size=3>PART II</FONT></B></P>
<P align=center><FONT face="Times New Roman" size=3>RULE 12b-25(b) AND (c)</FONT></P>
<P align=center><FONT face="Times New Roman" size=3>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.)</FONT></P>
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     <TD vAlign=top noWrap><FONT face="Times New Roman" size=3><FONT face=Wingdings>&#168;</FONT></FONT></TD>
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<P><FONT face="Times New Roman" size=3>(a)</FONT></P>
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<P align=justify><FONT face="Times New Roman" size=3>The reasons described in reasonable detail in Part III of this form could not be eliminated without unreasonable effort or expense;</FONT></P>
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     <TD vAlign=top noWrap><FONT face="Times New Roman" size=3><FONT face=Wingdings>x</FONT></FONT></TD>
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<P><FONT face="Times New Roman" size=3>(b)</FONT></P>
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<P align=justify><FONT face="Times New Roman" size=3>The subject annual report, semi-annual report, transition report on Form 10-K, Form 20-F, Form 11-K or Form N-SAR, or portion thereof will be filed on or before the 15th calendar day </FONT><FONT face="Times New Roman" size=3>following the prescribed due date; or the subject quarterly </FONT><FONT face="Times New Roman" size=3>report or transition report on Form 10-Q, or portion thereof will </FONT><FONT face="Times New Roman" size=3>be filed on or before the fifth calendar day following the </FONT><FONT face="Times New Roman" size=3>prescribed due date; and</FONT></P>
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     <TD noWrap><FONT face="Times New Roman" size=3><FONT face=Wingdings>&#168;</FONT></FONT></TD>
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<P><FONT face="Times New Roman" size=3>(c)</FONT></P>
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<P align=justify><FONT face="Times New Roman" size=3>The accountant's statement or other exhibit required by Rule </FONT><FONT face="Times New Roman" size=3>12b-25(c) has been attached if applicable.</FONT></P>
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     <TD noWrap align=center><B><FONT face="TimesNewRomanPS-BoldMT,Times New Roman,Times,serif">PART III</FONT></B><BR>
<B><FONT face="TimesNewRomanPS-BoldMT,Times New Roman,Times,serif">NARRATIVE</FONT></B></TD></TR></TABLE></P>
<P align=left><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif">State below in reasonable detail why the Form 10-K, 11-K, 20-F 10-Q, N-SAR or the transition report portion thereof could not be filed within the prescribed time period. (Attach extra sheets if needed.)</FONT></P>
<P align=left><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif">The registrant cannot complete filing because the Officers&#146; responsible for preparing report were not able to furnish reports to the Auditor in time for review due to other Company matters and difficulty in obtaining certain information.</FONT></P>
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     <TD noWrap align=center><B><FONT face="TimesNewRomanPS-BoldMT,Times New Roman,Times,serif">PART IV</FONT></B><BR>
<B><FONT face="TimesNewRomanPS-BoldMT,Times New Roman,Times,serif">OTHER INFORMATION</FONT></B></TD></TR></TABLE></P>
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     <TD vAlign=top width="100%" colSpan=2><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif">(1)&nbsp; </FONT><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif">Name and telephone number of person to contact in regard to this notification</FONT></TD></TR></TABLE>
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     <TD noWrap align=center width="32%"><FONT face="TimesNewRomanPS-BoldMT,Times New Roman,Times,serif">Carmine N. Stella</FONT></TD>
     <TD width="2%"></TD>
     <TD noWrap align=center width="32%">&nbsp;201</TD>
     <TD width="2%"></TD>
     <TD noWrap align=center width="32%">679-6752&nbsp;</TD></TR>
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     <TD noWrap align=center width="32%"><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif">(Name)&nbsp;</FONT>&nbsp; </TD>
     <TD width="2%"></TD>
     <TD noWrap align=center width="32%">(Area Code)&nbsp;&nbsp;</TD>
     <TD width="2%"></TD>
     <TD noWrap align=center width="32%">(Telephone Number)&nbsp;</TD></TR></TABLE></DIV><BR>
<P align=justify><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif">(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). [X] Yes [ ] No</FONT></P>
<P align=justify><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif">(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</FONT></P>
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<P align=left><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif">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.</FONT></P>
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     <TD noWrap align=center>Capital Beverage Corporation<BR>
<FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif">(Name of Registrant as Specified in Charter)</FONT></TD></TR></TABLE></P>
<P align=left><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif">Has caused this notification to be signed on its behalf by the undersigned thereunto duly authorized.</FONT></P>
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     <TD noWrap align=left width="37%"><FONT face="Times New Roman" size=3>Date: May 16, 2008</FONT><FONT size=3>&nbsp; </FONT></TD>
     <TD width="2%"><FONT size=3>&nbsp; </FONT></TD>
     <TD noWrap align=left width="60%"><FONT face="Times New Roman" size=3>By: /s/&nbsp;</FONT><FONT face="Times New Roman" size=3><U>Carmine N. Stella</U></FONT><FONT size=3><U>&nbsp;</U></FONT></TD></TR>
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     <TD noWrap align=left width="37%"><FONT size=3>&nbsp; </FONT></TD>
     <TD width="2%"><FONT size=3>&nbsp; </FONT></TD>
     <TD noWrap align=left width="60%"><FONT face="Times New Roman" size=2><FONT size=3>Carmine N. Stella, Pre</FONT><FONT size=3>sident and CEO</FONT></FONT></TD></TR></TABLE></DIV><BR>
<P align=left><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>INSTRUCTION: The form may be signed by an executive officer of the registrant or by any other duly authorized representative. The name and title of the person signing the form shall be typed or printed beneath the signature. If the statement is signed on behalf of the registrant by an authorized representative (other than an executive officer), evidence of the representative's authority to sign on behalf of the registrant shall be filed with the form.</FONT></P>
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     <TD noWrap align=center><B><FONT face="TimesNewRomanPS-BoldMT,Times New Roman,Times,serif" size=2>ATTENTION</FONT></B></TD></TR></TABLE></P>
<P align=center><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>Intentional misstatements or omissions of fact constitute Federal Criminal Violations (see 18 U.S.C. 1001).</FONT></P>
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     <TD noWrap align=center><B><FONT face="TimesNewRomanPS-BoldMT,Times New Roman,Times,serif" size=2>GENERAL INSTRUCTIONS</FONT></B></TD></TR></TABLE></P>
<P align=left><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>1. This form is required by Rule 12b-25 of the General Rules and Regulations under the Securities Exchange Act of 1934.</FONT></P>
<P align=left><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>2. One signed original and four conformed copies of this form and amendments thereto must be completed and filed with the Securities and Exchange Commission, Washington, D.C. 20549, in accordance with Rule 0-3 of the General Rules and Regulations under the Act. The information contained in or filed with the form will be made a matter of public record in the Commission files.</FONT></P>
<P align=left><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>3. A manually signed copy of the form and amendments thereto shall be filed with each national securities exchange on which any class of securities of the registrant is registered.</FONT></P>
<P align=left><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>4. Amendments to the notifications must also be filed on Form 12b-25 but need not restate information that has been correctly furnished. The form shall be clearly identified as an amended notification.</FONT></P>
<P align=left><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>5. ELECTRONIC FILERS. This form shall not be used by electronic filers unable to timely file a report solely due to electronic difficulties. Filers unable to submit a report within the time period prescribed due to difficulties in electronic filing should comply with either Rule 201 or Rule 202 of Regulation S-T or apply for an adjustment in filing date pursuant to Rule 13(b) of Regulation S-T.</FONT></P>
<P align=left><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif" size=2>(Form 12b-25-07/99)</FONT></P>
<P align=center>3</P>
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