UNITED STATES                    OMB APPROVAL
SECURITIES AND EXCHANGE COMMISSION      OMB Number 3235-0058
      Washington, D.C.  20549           Expires: March 31, 2006
                                        Estimated average burden
            FORM 12b-25                 hours per response  2.50

    NOTIFICATION OF LATE FILING         SEC FILE NUMBER
                                        CUSIP NUMBER

(Check One)  [ ] Form 10-K  [ ] Form 20-F  [ ] Form 11-K  
[X] Form 10-Q  [ ] Form 10-D [ ] Form N-SAR [ ] Form N-CSR

For Period Ended: September 28, 2005
[ ] 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:

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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

EACO Corporation
Full Name of Registrant

Former Name if Applicable

2113 Florida Boulevard	
Address of Principal Executive Office (Street and Number)

Neptune Beach, Florida 32266	
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)

[ X ] (a)  The reasons 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, 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 
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.

                  Persons who are to respond to the collection of
                  information contained in this form are not required
SEC 1344 (03-05)  to respond unless the form displays a currently 
                  valid OMB control number.


The Registrant is not able to file its Form 10-Q for the period 
ended September 28, 2005 on the date required.  The Registrant is in 
the process of preparing and reviewing the financial information 
and compiling and disseminating the information required to be 
included in the Form 10-Q for the period ended September 28, 2005, 
as well as the completion of the required review of the Company's 
financial information, none of which could be completed by the 
date required without incurring undue hardship and expense.  The 
Registrant expects to file its Form 10-Q within the 5 calendar 
days provided by this extension.

PART IV - OTHER INFORMATION

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

Edward B. Alexander        (904)             249-4197
(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 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.

                       EACO 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: November 10, 2005 By:/s/ Edward B. Alexander
                        Edward B. Alexander
                        President and Chief Operating 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).