Victor form 12b25 Dec 31, 2003 year end

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

FORM 12b-25
NOTIFICATION OF LATE FILING

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SEC FILE NUMBER
0-30237

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Check One:  [X ]Form 10-K [ ]Form 20-F [ ]Form 11-K [ ]Form 10-Q [ ]Form N-SAR
For Period Ended: December 31, 2003
[ ]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: _______________________________

_________________________________________________________________
PART I -- REGISTRANT INFORMATION
_________________________________________________________________
Full Name of Registrant

VICTOR INDUSTRIES, INC.
_________________________________________________________________
Address of Principal Executive Office (Street and Number)

4810 NORTH WORNATH ROAD
________________________________________________________________
City, State and Zip Code

MISSOULA, MONTANA 59804


________________________________________________________________

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) [Paragraph 23,047], 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, semiannual 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, 20-F, 11-K, 10-Q, N-SAR, or the transition report, or portion thereof, could not be filed within the prescribed time period.

The 2003 audit will be completed around April 5, 2004.
 
 
________________________________________________________________
PART IV -- OTHER INFORMATION
_________________________________________________________________
(1)  Name and telephone number of person to contact in regard to this notification.
Owen Naccarato                  949         851-9261
________________________________________________________
(Name)                 (Area Code)        (Telephone Number)

(2)  Have all other periodic reports under Section 13 or 15(d) of the Securities Exchange Act of 1934 ("Exchange Act") or Section 30 of the Investment Company Act of 1940 during the preceding twelve months (or for such shorter period that the registrant was required to filer such reports) been filed?
                                                                                                                    [X] YES [ ] NO
If the answer is no, identify reports.
________________________________________________________________

(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.
_______________________________________________________________
 
     

 
 

VICTOR INDUSTRIES, INC.
(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 31, 2004
By
/s/    Lana Pope
[Graphic]
Lana Pope
CEO
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.