Unassociated Document
Washington, D.C. 20549
OMB Number:     3235-0058
Expires:       April 30, 2012
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    FORM 12b-25  
(Check one):
Form 10-K
Form 20-F
Form 11-K
þ  Form 10-Q
Form 10-D
Form N-SAR
  Form N-CSR          
For Period Ended: April 2, 2011
           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 Instruction (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:

HearUSA, Inc.
Full Name of Registrant
Former Name if Applicable
1250 Northpoint Parkway
Address of Principal Executive Office (Street and Number)
West Palm Beach, FL  33407
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)
The reason described in reasonable detail in Part III of this form could not be eliminated without unreasonable effort or expense
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
The accountant's statement or other exhibit required by Rule 12b-25(c) has been attached if applicable.

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’s quarterly report on Form 10-Q for the quarter ended April 2, 2011 cannot be filed by the prescribed due date of May 17, 2011.

As previously disclosed, the Registrant has been conducting an impairment analysis in connection with a notice of default received from Siemens Hearing Instruments, Inc. (“Siemens”) on March 17, 2011 in connection with the Second Amended and Restated Credit Agreement dated December 30, 2006, as amended, between the Registrant, as borrower, and Siemens, as lender.

On May 16, 2011, the Registrant filed a voluntary petition in the United States Bankruptcy Court in the United States Bankruptcy Court for the Southern District of Florida, West Palm Beach Division, seeking relief under the provision of Chapter 11 of Title 11 of the United States Code (the “Chapter 11 Case”).  In connection therewith, the Registrant will be evaluating the impact of the Chapter 11 Case on its goodwill, other indefinite lived intangible assets, and other long-lived assets.  This process has been initiated.  The Registrant expects to file its Form 10-Q on or prior to May 23, 2011.

Name and telephone number of person to contact in regard to this notification
Frank Punal (CFO) 
(Name)   (Area Code)   (Telephone Number)
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 þ No o
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 þ No o
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.
Losses are expected to substantially increase for the recording of goodwill impairment losses.

HearUSA, 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:   May 17, 2011
/s/ Frank Punal                                       
    Frank Punal, Chief Financial Officer  
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.