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|   |                                                                                           |
|--------|------------------------------------------------------------------------------------------------|
| x      | ANNUAL      REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF      1934 |
|   | For      the fiscal year ended December 31,      2009.                                         |

|   |                                                                                                                                                                                                                                                                                                                                                                                                                |
|--------|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|
|  ̈ | TRANSITION      REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF      1934                                                                                                                                                                                                                                                                                                                  |
|   | For      the transition period from                                   to                                |
|   |                                                                                                                                                                                                                                                                                                                                                                                                                |
|   | Commission      File Number:  000-53620                                                                                                                                                                                                                                                                                                                                                                   |

|                                 |   |                     |
|--------------------------------------|--------|--------------------------|
| Canada                               |   | 98-0469479               |
| (State      or Other Jurisdiction of |   | (I.R.S.      Employer    |
| Incorporation      or Organization)  |   | Identification      No.) |

|   | 1600 Old Country Road,      Plainview, New York     |   | 11803      |   |
|--------|-------------------------------------------------------------------------|--------|------------|--------|
|   | (Address of      Principal Executive Offices)                 |   | (Zip Code) |   |

| Common      Shares          |
|-----------------------------|
| (Title      of Class)  |

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|   | Large accelerated      filer   o                                   | Accelerated      filer      o         |
|--------|-----------------------------------------------------------------------------------|----------------------------------------------------------------|
|   |                                                                              |                                                           |
|   | Non-accelerated      filer              o | Smaller reporting      company      x |
|   | (Do      not check if a smallerreporting      company)                            |                                                           |

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| 31.1  | Certification      of the Chief Executive Officer (Principal Executive Officer) pursuant to      Rule 13a-14(a) of the Securities Exchange Act, as  amended |
|------------|-------------------------------------------------------------------------------------------------------------------------------------------------------------|
|       |                                                                                                                                                        |
| 31.2  | Certification      of the Chief Financial Officer (Principal Financial Officer) pursuant to      Rule 13a-14(a) of the Securities Exchange Act, as  amended |

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|                                                    | NEULION,      INC. |                               |
|---------------------------------------------------------|--------------------|------------------------------------|
|                                                    |               |                               |   |
| March      29 ,      2010      | By:                | /s/       Nancy Li            |   |
|                                                    | Name:         | Nancy      Li                      |   |
|                                                    | Title:        | Chief      Executive Officer       |   |
|                                                    |               | (Principal      Executive Officer) |   |

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