UNITED STATES
                       SECURITIES AND EXCHANGE COMMISSION
                             WASHINGTON, D.C. 20549



(Check One):( )Form 10-K  ( )Form 20-F ( )Form 11-K  (X)Form 10-Q ( )Form N-SAR

For Period Ended: December 31, 2004
                  -----------------
[   ]    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:                              
                                    --------------------------

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  Read Instruction (on back page) Before Preparing Form. Please Print or Type.
   NOTHING IN THIS FORM SHALL BE CONSTRUED TO IMPLY THAT THE COMMISSIONS HAS
                   VERIFIED ANY INFORMATION CONTAINED HEREIN.
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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
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Full Name of Registrant:
Cobalis Corp.
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Former Name if Applicable:
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Address of Principal Executive Office (Street and Number)
2445 McCabe Way, Suite 150
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City, State and Zip Code
Irvine, CA  92614
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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;
 (b)      The subject annual report, semi-annual report, transition report on
          Form 10-K, Form 20-F, 11-K, Form 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 of 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, 11-K, 10-Q,
N-SAR, or the transition report or portion thereof, could not be filed within
the prescribed time period. (Attach Extra Sheets if Needed).

The Registrant hereby represents that it is unable to file its Quarterly Report
on Form 10-QSB for the period ended December 31, 2004 without unreasonable
effort or expense. The Company's auditor was not able to complete the review of
Company's financial statements within the necessary period of time. The
Registrant further represents that the Form 10-QSB will be filed by no later
than the 5th day following the date on which the Form 10-QSB was due.


PART IV - OTHER INFORMATION

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

         Chas Radovich          (949)                      757-0001            
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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 and 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
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(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
         narratively and quantitatively, and, if appropriate, state the reasons
         why a reasonable estimate of the results cannot be made.
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Cobalis Corp., a Nevada corporation, has caused this notification to be signed
on its behalf by the undersigned, thereunto duly authorized.

February 11, 2005             Cobalis Corp.
                              a Nevada corporation

                              By:      /s/ Chaslav Radovich
                                       -----------------------------------------
                                       Chaslav Radovich
                              Its:     President

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.

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  ATTENTION: INTENTIONAL MISSTATEMENTS OR OMISSIONS OF FACT CONSTITUTE FEDERAL
                   CRIMINAL VIOLATIONS (SEE 18 U.S.C. 1001).
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