Edgar Filing: Blue Earth, Inc.

NT10K

UNITED STATES

SECURITIES AND EXCHANGE COMMISSION

WASHINGTON, D.C.

FORM 12b-25

NOTIFICATION OF LATE FILING

SEC File Number: 333-148346

CUSIP Number: 09548108


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

	For Period Ended: December 31, 2011

	[ ] 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:

If the notification relates to a portion of the filing checked above, identify the Item(s) to which the notification relates: Not applicable

PART I - REGISTRANT INFORMATION

Full Name of Registrant: Blue Earth, Inc.

Former Name if applicable: Not Applicable

Address of Principal Executive Office: 2298 Horizon Ridge Parkway, Suite 205, Henderson, Nevada 89052

PART II - RULE 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;
[X]	(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, NCSR, or the transition report or portion thereof, could not be filed within the prescribed period.

Blue Earth, Inc. (the “Company”) is delaying the filing of its Annual Report on Form 10-K for the year ended December 31, 2011, as a result of its efforts to respond to a comment letter recently received from the Securities and Exchange Commission regarding the Company’s Annual Report on Form 10-K for December 31, 2010.

PART IV - OTHER INFORMATION

(1)

Name and telephone number of person to contact in regard to this notification:

Dr. Johnny R. Thomas, Chief Executive Officer (702) 263-1808

(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 twelve 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)

[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.

The results of operations for the year ended December 31, 2011 include the results of Castrovilla, Inc. commencing January 1, 2011 and Xnergy, Inc. from September 1, 2011.

Blue Earth, Inc. has caused this notification to be signed on its behalf by the undersigned hereunto duly authorized.


	BLUE EARTH, INC.



Date: March 30, 2012	By: /s/ Johnny R. Thomas
	Johnny R. Thomas, Chief Executive Officer