U.S. SECURITIES AND EXCHANGE COMMISSION
                             WASHINGTON, D.C. 20549

                                   FORM 12b-25
                           NOTIFICATION OF LATE FILING

                                                       SEC FILE NUMBER: 0-29621
                                                       CUSIP NUMBER:
         (Check One):

         [X] Form 10-K [ ] Form 10-KSB [ ] Form 20-F [ ] Form 11-K [ ] Form 10-Q
         [ ] Form 10-QSB [ ] Form N-SAR

         For Period Ended: September 30, 2007

         [  ] 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:______________

Read Attached Instruction Sheet 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.

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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
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                                   XSUNX, Inc.
                             Full Name of Registrant

        ----------------------------------------------------------------
                            Former Name if Applicable

                                  65 Enterprise
           Address of Principal Executive Offices (Street and Number)

                                Aliso Viejo 92656
                            City, State and Zip Code



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Part II - Rules 12b-25 (b) and (c)
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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 reasons  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
          Forms 10-K, 10-KSB,  20-F, 11-K or 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.

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Part III - Narrative
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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.

     The  Registrant  was unable  without  unreasonable  effort  and  expense to
     prepare its  accounting  records and schedules in sufficient  time to allow
     its  accountants  to complete  their review of the  Registrant's  financial
     statements  for the period  ended  September  30, 2007 before the  required
     filing  date for the subject  Annual  Report on Form 10-K.  The  Registrant
     intends  to file the  subject  Annual  Report on Form 10-K on or before the
     fifteenth calendar day following the prescribed due date.

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Part IV - Other Information
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(1)  Name  and  telephone  number  of  person  to  contact  in  regard  to  this
     notification

           Tom Djokovich               949                     330-8060
           -------------         -----------------          --------------
               (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).

                                                          [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 statement 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.


                                   XSUNX, 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:     December 28, 2007                  By: /s/Tom Djokovich
       -----------------------               ----------------------
                                             Tom Djokovich
                                             Chief Executive Officer

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                                    ATTENTION

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

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