WTRO Wi Tron Inc (CE)

 FOR PERIOD ENDED December 31, 2007
 ------------------

[_] TRANSITION REPORT ON FORM 10-K AND FORM 10-KSB
[_] TRANSITION REPORT ON FORM 20-F
[_] TRANSITION REPORT ON FORM 11-K
[_] TRANSITION REPORT ON FORM 10-Q AND FORM 10-QSB
[_] TRANSITION REPORT ON FORM N-SAR

FOR THE TRANSITION PERIOD ENDED: ___________________

READ INSTRUCTIONS (ON BACK PAGE) 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.

PART I--REGISTRANT INFORMATION

Address of Principal Executive Office (Street and Number):

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 reason 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 or 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 or
| transition report on Form 10-Q or subject distribution reportion
| 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 the reasons why the Forms 10-K, 10-KSB, 20-F, 11-K, 10-Q,10-QSB, 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)

The Company has not been able to compile the requisite financial data and other narrative information necessary to enable it to have sufficient time to complete the Company's Annual Report on Form 10-KSB by March 31, 2008, the required filing date, without unreasonable effort and expense.

PART IV--OTHER INFORMATION

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

(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 reports) been filed? If 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.

Based on its preliminary estimates, management believes that the financial statements for the period ended December 31, 2007 will reflect significant changes in results of operations from the preceding fiscal year.

Preliminary results of operations indicate the loss for the year ended December 31, 2007 is estimated to be approximately $1,200,000 compared to the loss for the immediately preceding year of approximately $1,892,000, representing an decreased loss of approximately $692,000 for the year ended December 31, 2007 compared to December 31, 2006. This was caused primarily by changes in the following in approximate dollar amounts: $84,000 decrease in gross loss resulting primarily from decreased production costs, $506,000 decrease in of share based compensation and, $102,000 increase in income from the sale of tax credits.

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

Dated: March 28, 2008 WI-TRON, INC.


 By: /s/ Tarlochan S. Bains
 ------------------------
 Vice 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 amendment notification.

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