Unassociated Document
UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549
 
FORM 12b-25
 
NOTIFICATION OF LATE FILING
 
 SEC File Number   001-34660
 CUSIP Number  86428D104
 
(Check One):             ¨ Form 10-K                                                       ¨ Form 20-F                               ¨ Form 11-K             þ Form 10-Q
¨ Form 10-D                                                       ¨ Form N-SAR                          ¨ Form N-CSR
 
For Period Ended:  December 31, 2010
 
¨         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:  _____________________________
 
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
 
Full Name of Registrant:                                                      Subaye, Inc.                                           
 
Former Name if Applicable:                                                 MyStarU.com, Inc.                                           
 
Address of Principal Executive Office
(Street and Number):
A536-537, 13 Block, 232 Waihuandong Road, Xiaoguwei Street
   
City, State and Zip Code: University City, Guangzhou GD 510006 China
 
 
 
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)  þ
 
 
(a)
The reason 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-K, 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-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 the reasons 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.

Subaye, Inc. (the "Company") was unable to file its Quarterly Report on Form 10-Q (the "Form 10-Q") for the period ended December 31, 2010 within the prescribed time period due to delays in completing their accounting records.  Due to ongoing closing procedures, insufficient availability of accounting and administrative staff and the Chinese New Year holidays, the Company was unable to gather all the information and complete the analysis required for the Form 10-Q.  The Company will file the Form 10-Q as soon as practicable.
 
 
PART IV – OTHER INFORMATION

(1) 
Name and telephone number of person to contact in regard to this notification:
 
Zhiguang Cai, Chief Executive Officer                              +86 (020) 3999 0266
(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 the answer is no, identify report(s).
 
þ 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?
 
¨ Yes  þ 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.
 
 
Subaye, 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:  February 14, 2011     By:  /s/ James T. Crane  
     
James T. Crane
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).