UNITED STATES
                       SECURITIES AND EXCHANGE COMMISSION
                             Washington, D.C. 20549

                                   FORM 12b-25

                           NOTIFICATION OF LATE FILING




(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: March 31, 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 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:

--------------------------------------------------------------------------------

PART I -- REGISTRANT INFORMATION

PPOL, Inc.
--------------------------------------------------------------------------------
Full Name of Registrant


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

1 City Boulevard West, Suite 820
--------------------------------------------------------------------------------
Address of Principal Executive Office (Street and Number)

Orange, California  92868
--------------------------------------------------------------------------------
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 reason 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
[X]      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 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.

THE REGISTRANT IS UNABLE TO FILE THE SUBJECT REPORT IN A TIMELY MANNER BECAUSE
THE REGISTRANT WAS NOT ABLE TO COMPLETE TIMELY ITS FINANCIAL STATEMENTS WITHOUT
UNREASONABLE EFFORT OR EXPENSE. HOWEVER, THE REGISTRANT ANTICIPATES FILING THE
SUBJECT REPORT NO LATER THAN THE 15TH CALENDAR DAY FOLLOWING THE PRESCRIBED DUE
DATE.


--------------------------------------------------------------------------------






(Attach extra Sheets if Needed)
PART IV -- OTHER INFORMATION

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

                Richard Izumi                 714                937-3211
     --------------------------------- ----------------- -----------------------
                   (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).

                                                              [] Yes    [X ] No

     10-Q FOR THE QUARTERS ENDED JUNE 30, 2006, SEPTEMBER 30, 2006 AND DECEMBER
     31, 2006

(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.

                                    PPOL,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  June 29, 2007                            By  Richard Izumi
      -------------------------------------        -----------------------------

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.
--------------------------------------------------------------------------------