UNITED STATES
                 SECURITIES AND EXCHANGE COMMISSION
                        Washington, DC 20549

                            FORM 12b-25

                    NOTIFICATION OF LATE FILING

                            FORM 10-KSB

             FOR THE FISCAL YEAR ENDED DECEMBER 31, 2003


PART 1 - REGISTRANT INFORMATION

                  BALTIA AIR LINES, INC. (Baltia)
       (Exact name of registrant as specified in its charter)

   STATE of NEW YORK                         11-2989648
(State of Incorporation)          (IRS Employer Identification No.)

         63-25 SAUNDERS STREET, SUITE 7 I, REGO PARK, NY 11374
            (Address of principal executive offices)

Registrant's telephone number, including area code: (718) 275 5205

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)  [X]

(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,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, 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

Baltia's accountant did not choose to qualify for the increased
SEC requirements. He has recommended a new qualified accountant
who is preparing Baltia's financial documents at this time.



PART IV-- OTHER INFORMATION


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

Steffanie J. Lewis
The International Business Law Firm PC
1915 Eye Street NW - Fifth Floor
Washington DC 20006-2118
Tel: 202 296-1111


(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).
ANSWER: Yes

(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?  ANSWER: 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.

BALTIA AIR LINES, 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__April 7, 2004_ By_____//signed//______
                       Igor Dmitrowsky, President