UNITED STATES

                      SECURITIES AND EXCHANGE COMMISSION

                            Washington, D.C. 20549

                                 FORM 12b-25

                         NOTIFICATION OF LATE FILING

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

For Period Ended:   September 27, 2006

     [ ]  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  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  the  notification
relates: _____________________________________________________



                                  PART I
                         REGISTRANT INFORMATION

     Full Name of Registrant:  EACO Corporation

     Former Name if Applicable:  N/A

     Address  of Principal Executive Office (Street and  Number):
     1500 N. Lakeview Avenue

     City, State and Zip Code:  Anaheim, CA  92807




                                 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  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, Form 11-K,
               Form N-SAR or Form N-CSR, or portion thereof, will be
       [X]     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 the  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.

	                         N/A

                                 PART IV
OTHER INFORMATION

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

     Glen Ceiley                            (714) 876-2490
     (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


				     2


  (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 [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.





                              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 13, 2006         By: /S/ Glen Ceiley
				        ____________________________
                                        Glen Ceiley
                                        Chief Executive Officer