- Notification that Quarterly Report will be submitted late (NT 10-Q)

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


 FORM 12b-25

 NOTIFICATION OF LATE FILING


 Commission File Number: 000-52861


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


 For Period Ended: January 31, 2010


[ ] Transition Report on Form 10-K [ ] Transition Report on Form 10-Q
[ ] Transition Report on Form 20-F [ ] Transition Report on Form N-SAR
[ ] Transition Report on Form 11-K


 For the Transition Period Ended: __________________

______________________________________________________________________________

 Read Attached Instructions Before Preparing Form. Please Print or Type.

 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: N/A
______________________________________________________________________________

 PART I -- REGISTRANT INFORMATION
 ______________________________________________________________________________

  BELLTOWER ENTERTAINMENT CORP.

 ______________________________________________________________________________
 Full Name of Registrant

 N/A
 ______________________________________________________________________________
 Former Name if Applicable
  11684 Ventura Boulevard, Suite 685

 ______________________________________________________________________________
 Address of Principal Executive Office (Street and Number)
  Studio City, CA 91604

 ______________________________________________________________________________
 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)

[ ] (a) The reasons described in reasonable detail in Part III of
 this form could not be eliminated without unreasonable effort or
 expense;
[X] (b) The subject annual report, semi-annual report, transition
 report on Form 10-K, 20-F, 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-Q, or subject distribution
 report on Form 10-D, 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-K, 20-F, 11-K, 10-Q, 10-D, N-SAR,
N-CSR, or the transition report or portion thereof, could not be filed within
the prescribed time period. (ATTACH EXTRA SHEETS IF NEEDED)

Management of Belltower Entertainment Corp., a Delaware corporation (the
"Company"), deems additional time is necessary in order to fully compile the
necessary financial information and adequately complete its audited financial
statements required to prepare its Quarterly Report on Form 10-Q for quarter
ended January 31, 2010. Management deems it necessary that additional time be
provided in order to ensure that complete, thorough and accurate disclosure of
all material information is made in its Quarterly Report. Management anticipates
the filing of its Quarterly Report within the extension period provided.




 PART IV -- OTHER INFORMATION

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

 Ronald J. Stauber 310 556-0080
 ____________________ ___________ __________________
 (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 report(s). [X] Yes [ ] No

(3) Is it anticipated that any significant change in results or 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.


 2 
 
 
 

 
 

 
 
  BELLTOWER ENTERTAINMENT CORP.

 ____________________________________________
 (Name of Registrant as Specified in Charter)

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


Date: March 17, 2010 By: /s/ NINA YANG 

 _____________________________________
 Nina Yang
 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.

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

 GENERAL INSTRUCTIONS

1. This form is required by Rule 12b-25 (17 CFR 240.12b-25) of the General
 Rules and Regulations under the Securities Exchange Act of 1934.

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.

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.

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.

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 reports within the time period prescribed due to
 difficulties in electronic filing should comply with either Rule 201 or
 Rule 202 of Regulation S-T (ss232.201 or ss232.202 of this chapter) or
 apply for an adjustment in filing date pursuant to Rule 13(b) of Regulation
 S-T (ss232.13(b) of this chapter).