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	SEC FILE NUMBER
	CUSIP NUMBER

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

FORM 12b-25

NOTIFICATION OF LATE FILING

(Check one):		þ  Form 10-K o  Form 20-F o  Form 11-K o  Form 10-Q o  Form 10-D o  Form N-SAR o  Form N-CSR
		For Period Ended:		December 31, 2007
		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:

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

TOUSA, INC.

Full Name of Registrant

Former Name if Applicable

4000 Hollywood Blvd., Suite 500 N

Address of Principal Executive Office (Street and Number)

Hollywood, Florida 33021

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)

þ			(a)		The reason described in reasonable detail in Part III of this form could not be eliminated without unreasonable effort or expense
o			(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
o			(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.

TOUSA, Inc. (the “Registrant”) is filing this Form 12b-25 with respect to its Annual Report on Form 10-K for the year ended December 31, 2007 (the “2007 Form 10-K”), because it needs additional time to complete its year-end close process, financial statements and its related assessment of internal control over financial reporting as of December 31, 2007.

On January 29, 2008, TOUSA, Inc. and certain of its subsidiaries (excluding its financial services subsidiaries and joint ventures, the “Debtors”) filed voluntary petitions in the United States Bankruptcy Court for the Southern District of Florida, Fort Lauderdale Division, referred to herein as the Bankruptcy Court, seeking reorganization relief under the provisions of Chapter 11 of Title 11 of the United States Code (the “Bankruptcy Code”), collectively referred to herein as the Cases and being jointly administered in the Bankruptcy Court (Case No. 08-10928-JKO). Since the commencement of the Cases, the Registrant and the Debtors have been immersed in efforts to stabilize their operations and adhere to various matters related to the Cases, including the preparation of disclosure materials and general information concerning the Debtors as required by the Office of the United States Trustee and the Bankruptcy Code. At the same time, the Registrant has experienced attrition of certain key personnel within its accounting organization. Additionally, and as a result of, among other things, the process of reviewing inventories, goodwill, investments in joint ventures and other assets for possible impairment charges, the Registrant requires additional time to complete its financial statements.

Accordingly, the Registrant is not able to file its 2007 Form 10-K in a timely manner without unreasonable effort or expense. Although the Registrant is making diligent efforts to timely file its 2007 Form 10-K, it does not currently believe that it will be able to file its 2007 Form 10-K by April 1, 2008, but intends to file as soon thereafter as possible.

SEC 1344 (05-06)		Persons who are to respond to the collection of information contained in this form are not required to respond unless the form displays a currently valid OMB control number.

 

TOUSA, INC.