SECURITIES AND EXCHANGE COMMISSION
                              WASHINGTON, DC 20549

                                   FORM 12B-25

                           NOTIFICATION OF LATE FILING

                                                Commission File Number
                                                                        --------

(Check  One)
[ X ] Form  10-K  and  Form  10-KSB     [  ]  Form  11-K
[   ] Form  20-F     [  ]  Form  10-Q  and  Form  10-QSB   [  ]  Form  N-SAR

     For  period  ended    December  31,  2003
                           -------------------

[   ]     Transition  Report  on  Form  10-K  and  Form  10-KSB
[   ]     Transition  Report  on  Form  20-F
[   ]     Transition  Report  on  Form  11-K
[   ]     Transition  Report  on  Form  10-Q  and  Form  10-QSB
[   ]     Transition  Report  on  Form  N-SAR

     For  the  transition  period  ended


     Read  Attached  Instruction  Sheet  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:
                                                                ----------------

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                                     PART I
                             REGISTRANT INFORMATION

Full  name  of  registrant   Spectrum  Sciences  &  Software  Holdings  Corp.
                             ------------------------------------------------

     Address  of  principal  executive  office  91  Hill  Avenue  NW
                                                --------------------

     City,  State  and  Zip  Code   Fort  Walton  Beach,Florida  32548
                                    ----------------------------------




                                    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  appropriate  box.)

    [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  Forms  10-K,  10-KSB,  20-F, 11-K, or Form N-SAR, or portion thereof will be
filed  on  or before the 15th calendar day following the prescribed due date; or
the  subject  quarterly  report  or  transition  report on Form 10-Q, 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 reason why Forms 10-K, 10-KSB, 11-K, 20-F,
10-Q, 10-QSB, N-SAR, or the transition report portion thereof could not be filed
within  the  prescribed  time  period.  (Attach  extra  sheets  if  needed.)

Due  to unanticipated delays in recent corporate developments the Registrant has
had  difficulty  in  completing  its audited financial statements for the period
ended  December  31,  2003.

                                    PART IV
                                OTHER INFORMATION

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

     Adam  S.  Gottbetter,  Esq.              (212)              400-6900
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                                           (Area  Code)     (Telephone  Number)

     (2)  Have  all other periodic reports required under Section 13 or 15(d) or
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 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?
                                                      [ ]  Yes          [ X]  No

     If  so,  attach  an explanation of the anticipated change, both narratively
and  quantitatively,  and,  if  appropriate,  state  the reason why a reasonable
estimate  of  the  results  cannot  be  made.


                   SPECTRUM SCIENCES & SOFTWARE HOLDINGS CORP.
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                  (Name of Registrant as Specified in Charter)

     Has  caused this notification to be signed on its behalf by the undersigned
thereunto  duly  authorized.

Date:  March  30,  2004                            By:  /s/ William H. Ham, Jr.
                                                        ------------------------
                                                        William H. Ham, Jr.
                                                        Executive Vice President