WASHINGTON, D.C. 20549

                                   FORM 12b-25

                                                Commission File Number 000-49723

                           NOTIFICATION OF LATE FILING

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

For Quarter Ended:     March 31, 2007

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

For the Transition Period Ended:                                  .

         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

Full Name of Registrant: Money Centers of America, Inc.

Address of Principal Executive Office (Street and Number): 700 S. Henderson
                                                           Road, Suite 325

City, State and Zip Code:  King of Prussia, PA 19406

                                     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 Form 10-K, 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, or portion
                  thereof will be filed on or before the fifth calendar day
                  following the prescribed due date; and

[ X ]    (c)      The accountant's statement or other exhibit required by Rule
                  12b-25(c) has been attached if applicable.


                                    PART III

         State below in reasonable detail the reasons why Form 10-K, 11-K, 20-F,
10-Q, N-SAR or the transition report portion thereof could not be filed within
the prescribed time period. (Attach extra sheets if needed.)

         The first quarter of Money Centers of America, Inc. (the "Company")
ended on March 31, 2007. Accordingly, the Company's Quarterly Report on Form
10-QSB is required to be filed by May 15, 2007.

         The Company has been informed by its auditors that they are unable to
complete their review of the Company's financial statements for the quarter
ended March 31, 2007 in time for filing by May 15, 2007.

         As a result of the foregoing, the Company was unable to complete its
Quarterly Report on Form 10-QSB on a timely basis and to do so would have
required it to use unreasonable effort and to incur unreasonable expense.

                                     PART IV
                                OTHER INFORMATION

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

Jason P. Walsh                (610)                       354-8888
(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 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 reasons why a
reasonable estimate of the results cannot be made.


                         MONEY CENTERS OF AMERICA, INC.

                  (Name of Registrant as specified in Charter)

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

Date:  May 16, 2007           By:  /s/ Jason P. Walsh
       ----------------            ----------------------------------------
                                       Jason P. Walsh
                                       Chief Financial Officer


May 15, 2007

Securities and Exchange Commission
450 Fifth Street N.W.
Washington, D.C.  20549


This letter is written in response to the  requirement of Rule  12b-25(c)  under
the Securities  Exchange Act of 1934 and in  satisfaction of item (c) of Part II
of Form 12b-25.

We are  the  independent  auditors  of  Money  Centers  of  America,  Inc.  (the
"Registrant").  The  Registrant  has  stated  in Part III of its  filing on Form
12b-25 that it is unable to timely file, without unreasonable effort or expense,
its Quarterly Report on Form 10-QSB for the quarter ended March 31, 2007 because
our  Firm  has  not yet  completed  its  review  of the  Registrant's  financial
statements  for the  quarter  ended March 31,  2007 and is  therefore  unable to
furnish the required opinion on such financial statements.

We hereby advise you that we have read the statements  made by the Registrant in
Part III of its  filing  on Form  12b-25  and  agree  with the  statements  made

Very truly yours,

/s/Sherb & Co., LLP

Certified Public Accountants