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SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, DC 20549

FORM 12b-25

NOTIFICATION OF LATE FILING



    Form 10-K    Form 10-KSB      Form 20-F      Form 11-K      Form 10-Q     Form 10-QSB  
    Form N-SAR       Form N-CSR  
 

For the period ended: September 30, 2005

    Transition Report on Form 10-K  

    Transition Report on Form 10-KSB  
    Transition Report on Form 20-F  
    Transition Report on Form 11-K  
    Transition Report on Form 10-Q  

    Transition Report on Form 10-QSB  
    Transition Report on Form N-SAR  

For the transition period ended: 


                                                                                         Read Instruction (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.


If the notification relates to a portion of the filing checked above, identify the Item(s) to which notification relates:

     




Part I-REGISTRANT INFORMATION

Full Name of Registrant:
Former Name if Applicable:
Address of Principal Executive Office (Street and Number):
City, State and Zip Code:
PacificHealth Laboratories, Inc.
N/A
100 Matawan Road, Suite 420,


Matawan, New Jersey 07747-3913




 
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 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 Forms 10-K, 10-KSB, 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 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 the reasons why Forms 10-K, 10-KSB, 20-F, 11-K, 10-Q, 10-QSB, N-SAR or the transition report, or portion thereof, could not be filed within the prescribed time period.

Our auditors had not completed their review and audit in time for us to process and file the 10-Q in a timely manner.


Part IV-OTHER INFORMATION 

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


Stephen P. Kuchen
732
739-2900





(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?

   Yes        No  

If the answer is no, identify report(s).

     

     (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        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.

     

PACIFICHEALTH LABORATORIES, 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: November 15,  2005 By:    /s/ Stephen P. Kuchen
Chief Financial 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

Intentional misstatements or omissions of fact constitute Federal Criminal Violations (See 18 U.S.C. 1001).



PACIFICHEALTH LABORATORIES, INC.

ATTACHMENT TO FORM 12b-25

Part (IV)(3) Anticipated Changes in Results of Operations

     We expect to report a net loss of ($154,959), or ($0.02) per share, for the quarter ended September 30, 2005 compared to a net loss of ($303,343), or ($0.03) per share, for the quarter ended September 30, 2004. The decreased net loss for the quarter ended September 30, 2005 as compared to the same period in 2004 is due primarily to decreased marketing expenses. We recorded a net loss of ($1,283,655), or ($0.13) per share, for the nine-month period ended September 30, 2005, compared to a net loss of ($585,681), or ($0.06) per share, for the nine-month period ended September 30, 2004. The increased net loss for the nine- month period ended September 30, 2005 as compared to the same period in 2004 is due primarily to decreased revenues.