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

FORM 12b-25

NOTIFICATION OF LATE FILING
  ___________________________
OMB APPROVAL
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 OMB Number 3235-0058 
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___________________________
SEC FILE NUMBER
000-21835

___________________________
CUSIP NUMBER
866942 10 5 
   
 
(Check One): oForm 10-K oForm 20-F xForm 11-K oForm 10-Q oForm 10-D oForm N-SAR oForm N-CSR

             
    For Period Ended: December 31, 2004
__________________________________
 
    o Transition Report on Form 10-K
    o Transition Report on Form 20-F
    x 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: ___________________________________________________________
 

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:


PART I — REGISTRANT INFORMATION

Sun Hydraulics Corporation


Full Name of Registrant


Former Name if Applicable

1500 West University Parkway


Address of Principal Executive Office (Street and Number)

Sarasota, FL 34243


City, State and Zip Code

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 box if appropriate)

         
 
  (a)   The reason 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, 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 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 why Forms 10-K, 20-F, 11-K, 10-Q, N-SAR, N-CSR, or the transition report or portion thereof, could not be filed within the prescribed time period.

     
SEC 1344 (03-05)
  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.

The Form 11-K was not filed within the prescribed time period due to a delay in the receipt of certain required information from the third party administrator necessary for our independent auditors to complete the audit.

(Attach Extra Sheets if Needed)


 

PART IV — OTHER INFORMATION

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

             
  Dennis Tichio

  941

  362-1288

  (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 answer is no, identify report(s).     Yes x       No o
 
 

(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 o       No x
 
  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.


Sun Hydraulics Corporation

(Name of Registrant as Specified in Charter)

has caused this notification to be signed on its behalf by the undersigned hereunto duly authorized.

 
Date June 8, 2005             By  /s/ Richard Dobbyn
                  Richard Dobbyn
                   Chief Financial Officer