(Check One):		UNITED STATES
x   Form 10-KSB		SECURITIES AND EXCHANGE
		COMMISSION
¨ Form 20-F		Washington, D.C. 20549
¨ Form 11-K
¨ Form 10-QSB		FORM 12b-25		SEC File Number: 0-4465
¨ Form N-SAR				CUSIP Number: 715709 10 1
¨ Form N-CSR		NOTIFICATION OF LATE FILING

For Period Ended: November 30, 2007
¨		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
¨		Transition Report on Form N-CSR

For the Transition Period Ended: ___________________________

Nothing in this 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: _____

PART I - REGISTRANT INFORMATION

Pervasip Corp.

_______________________________________________________

Full name of registrant

_______________________________________________________

Former name if applicable

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75 South Broadway, Suite 302

Address of principal executive office (Street and number)

White Plains, New York 10601

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.)

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-KSB, Form 20-F, Form
				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-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 Forms 10-KSB, 20-F, 11-K, 10-QSB, N-SAR, N-CSR, or the

transition report or portion thereof, could not be filed within the prescribed time period.

The preparation of our Annual Report on Form 10-KSB for the fiscal year ended November 30, 2007

cannot be filed with the Securities and Exchange Commission within the prescribed time period due to

unexpected delays and complications including obtaining valuation information from outside parties.

As a result of the foregoing, our Annual Report on Form 10-KSB for the year ended November 30, 2007

will be filed on or before March 14, 2008, which is within the extension period provided under Rule 12b-

25.

PART IV - OTHER INFORMATION
(1)		Name and telephone number of person to contact in regard to this notification:

Eric M. Hellige (212) 421-4100

(2)       Have all other periodic reports required under Section 13 or 15(d) of the Securities Exchange Act of

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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

(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.
		We are not able to release any financial information at this time due to the potential impact on our
		financial results of certain valuations that are being performed by outside entities.
		As reported in our Form 10-Q for the quarter ended August 31, 2007, our financial statements for the
		2007 fiscal year will include discontinued operations as a result of the sale of two wholly owned
		subsidiaries in June 2007.
		Revenues for the year ended November 30, 2007 were approximately $1,000,000 as compared to
		revenues of approximately $200,000 for the year ended November 30, 2006.

Pervasip Corp.

(Name of Registrant as Specified in Charter)

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

Date: February 28, 2008		By:		/s/ Paul H. Riss
				Paul H Riss
				Chief Executive Officer

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.

ATTENTION

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Intentional misstatements or omissions of fact constitute Federal criminal violations (See 18 U.S.C.

1001).

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