Unassociated Document
UNITED STATES
  
SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549
 
FORM 12b-25
  
NOTIFICATION OF LATE FILING
SEC FILE NUMBER
000-25356
(Check One) o Form 10-K and Form 10-KSB o Form 20-F o Form 11-K
x Form 10-Q and Form 10-QSB o Form N-SAR
CUSIP NUMBER
94352W106
For Period Ended: _March 31, 2006_________________________________
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: ______________________________________

Read Instructions (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:
 
N/A
 
PART I - REGISTRANT INFORMATION
Wave Wireless Corporation
Full Name of Registrant
 
 
Former Name if Applicable
 
255 Consumers Road, Suite 500
Address of Principal Executive Office (Street and Number)
 
Toronto, Ontario M2J 1R4
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 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 10-KSB, Form 20-F, Form 11-K or Form 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, Form 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.

 
 
 

PART III - NARRATIVE

State below in reasonable detail the reasons why Form 10-K and Form 10-KSB, Form 20-F, Form 11-K, Form 10-Q and Form 10-QSB, Form N-SAR, or the transition report or portion thereof, could not be filed within the prescribed time period.

Wave Wireless Corporation (the “Company”) is unable to meet its filing deadline for the Form 10-QSB for the quarter ended March 31, 2006 without unreasonable effort or expense. On March 28, 2006, a wholly-owned subsidiary of the Company and WaveRider Communications Inc. completed a merger, resulting in WaveRider Communications Inc. becoming a wholly owned subsidiary of the Company. The Company has not, at this time, completed the full integration of the financial reports of the newly acquired subsidiary. Therefore, the Company is requesting an extension on this Form 12b-25. The Company intends to file the Form 10-QSB within the time period specified by Rule 12b-25 of the Securities Exchange Act of 1934, as amended.
 
PART IV - OTHER INFORMATION

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

   T. Scott Worthington    416    502-3200
   (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 o 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? o 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.
 
 
 
 
  Wave Wireless Corporation
  (Name of Registrant as Specified in Charter)
  
has caused this notification to be signed on its behalf by the undersigned thereunto duly authorized.
 
 		  
 		  
 
Date: May 15, 2006 By:   /s/  T. Scott Worthington
 
  T. Scott Worthington, Chief Financial Officer/Secretary
 
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.