OMB APPROVAL
       OMB Number: 3235-0058
   UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549
  Expires: August 31, 2015
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  FORM 12b-25  SEC FILE NUMBER
 
333-185909
       
       CUSIP NUMBER
   NOTIFICATION OF LATE FILING
G48958 108
 
 
 
 
(Check one): þ  Form 10-K o  Form 20-F o  Form 11-K o  Form 10-Q o  Form 10-D o  Form N-SAR o  Form N-CSR
                                                                                                                                                                                                                                                                                              
                             
      For Period Ended:   October 31, 2014
       
         
   o  Transition Report on Form 10-K
         
   o  Transition Report on Form 20-F
         
   o  Transition Report on Form 11-K
         
   o  Transition Report on Form 10-Q
         
   o  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

INTERACTIVE MULTI-MEDIA AUCTION CORPORATION
  
Full Name of Registrant
 
Not applicable
  
Former Name if Applicable
 
2/F, Eton Tower, 8 Hysan Avenue, Causeway Bay  
Address of Principal Executive Office (Street and Number)
 
Hong Kong, SAR, China
  
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 reason described in reasonable detail in Part III of this form could not be eliminated without unreasonable effort or expense
     
þ  (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.
 
The Registrant is unable to file, without unreasonable effort and expense, its Form 10-K Annual Report for the period ended October 31, 2014 because the Registrant’s auditor has not completed their review of the Form 10-K.  It is anticipated that the Form 10-K Annual Report, along with the financial statements, will be filed on or before the 15th calendar day following the prescribed due date of the Registrant’s Form 10-K.
 
 
PART IV — OTHER INFORMATION

(1)
Name and telephone number of person to contact in regard to this notification
 
 
Julius Cesar Legayo De Vera
  
+852
  
2910-7795
 
(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).
Yes 
 þ
No 
 o  
   
 
(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 
 o  
 
 
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.
 
The Company currently anticipates that it will report a net loss of approximately $30,000, on revenues of approximately $nil, for the year ended October 31, 2014, as compared to a net loss of approximately $67,000, on revenues of $nil, for the year ended October 31, 2013.  The significant decrease in losses is principally attributable to reduced costs associated with consulting agreements.
 
 
 
 
 
2
 
 
 
INTERACTIVE MULTI-MEDIA AUCTION CORPORATION
 
(Name of Registrant as Specified in Charter)
 
has caused this notification to be signed on its behalf by the undersigned hereunto duly authorized.
 
Date: January 30, 2015
    
By:
/s/ JULIUSCESARLEGAYODEVERA
       
Julius Cesar Legayo De Vera
       
President, Chief Executive Officer,
Chief Financial Officer and Director

 
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