# EDGAR Filing Document

**Accession Number:** 0001054816
**File Stem:** 0001162044-25-000936
**Filing Date:** 2025-9
**Character Count:** 6364
**Document Hash:** 9947c7639fda9a0056d341296e94de13
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001162044-25-000936.hdr.sgml**: 20250903

**ACCESSION NUMBER**: 0001162044-25-000936

**CONFORMED SUBMISSION TYPE**: NT-NCSR

**PUBLIC DOCUMENT COUNT**: 1

**CONFORMED PERIOD OF REPORT**: 20250630

**FILED AS OF DATE**: 20250903

**DATE AS OF CHANGE**: 20250903

**EFFECTIVENESS DATE**: 20250903

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** MH ELITE PORTFOLIO OF FUNDS TRUST
- **CENTRAL INDEX KEY:** 0001054816

**ORGANIZATION NAME:**
- **EIN:** 223545308
- **STATE OF INCORPORATION:** NJ
- **FISCAL YEAR END:** 1231

**FILING VALUES:**
- **FORM TYPE:** NT-NCSR
- **SEC ACT:** 1940 Act
- **SEC FILE NUMBER:** 811-08763
- **FILM NUMBER:** 251287885

**BUSINESS ADDRESS:**
- **STREET 1:** 43 HIGHLANDER DRIVE
- **CITY:** SCOTCH PLAINS
- **STATE:** NJ
- **ZIP:** 07076
- **BUSINESS PHONE:** 1.800.318.7969

**MAIL ADDRESS:**
- **STREET 1:** 43 HIGHLANDER DRIVE
- **CITY:** SCOTCH PLAINS
- **STATE:** NJ
- **ZIP:** 07076

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** MH ELITE PORTFOLIO OF FUNDS INC
- **DATE OF NAME CHANGE:** 19980206

## Series and Classes Contracts Data

### MH Elite Small Cap Fund of Funds (Series ID: S000009924)

| Class ID   | Class Name                       | Ticker Symbol   |
|:---|:---|:---|
| C000027442 | MH Elite Small Cap Fund of Funds | MHELX           |

### MH Elite Fund of Funds (Series ID: S000009925)

| Class ID   | Class Name             | Ticker Symbol   |
|:---|:---|:---|
| C000027443 | MH Elite Fund of Funds | MHEFX           |

### MH Elite Select Portfolio of Funds (Series ID: S000012513)

| Class ID   | Class Name                         | Ticker Symbol   |
|:---|:---|:---|
| C000034026 | MH Elite Select Portfolio of Funds | MHESX           |

### MH Elite Income Fund of Funds (Series ID: S000034218)

| Class ID   | Class Name                    | Ticker Symbol   |
|:---|:---|:---|
| C000105482 | MH Elite Income Fund of Funds | MHEIX           |

**UNITED STATES<br> SECURITIES AND EXCHANGE COMMISSION<br> Washington, D.C. 20549<br>FORM 12b-25<br>NOTIFICATION OF LATE FILING**

(Check One):

[<u>_</u> ] Form 10-K

[<u>_</u> ] Form 20-F

[<u>_</u> ] Form 11-K

[<u>_</u> ] Form 10-Q

[<u>_</u> ] Form 10-D

[ ] Form N-CEN

[<u>X</u>] Form N-CSRS

For Period Ended: <u>June 30, 2025</u>

[<u>_</u> ]

Transition Report on Form 10-K

[<u>_</u> ]

Transition Report on Form 20-F

[<u>_</u> ]

Transition Report on Form 11-K

[<u>_</u> ]

Transition Report on Form 10-Q

[<u>_</u> ]

Transition Report on Form N-CEN

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<br> REGISTRANT INFORMATION<br>** <br> **<u>MH Elite Portfolio of Funds Trust</u>**<br> Full Name of Registrant

**<u>43 Highlander Drive</u>**

Address of Principal Executive Office (Street and Number)

**<u>Scotch Plains, NJ 07076</u>**

City, State and Zip Code

__________________________________________________________________________________________

**PART II<br> 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.)

[X]

(a) The reasons described in reasonable detail in Part III of this form

could not be eliminated without unreasonable effort or expense;

[ ]

(b) The subject Form N-CSR, or portion thereof, will be filed on or

before the fifteenth 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<br> NARRATIVE**

State below in reasonable detail why Form N-CSR or the transition report or portion thereof, could not be filed within the prescribed time period. (Attach extra Sheets if Necessary)

The Securities Exchange Commission is conducting a non-public investigation of MH Elite Portfolio of Funds Trust regarding its 2023 audited financial statements. While the investigation is ongoing, auditors indicated that they would not audit the 2024 financials without clarity on the status of the 2023 audited financial statements. As a result, without an audited 2024 Annual Report which is incorporated within the N-CSRS, we are unable to file the N-CSRS within the mandated 60-day period without incurring excessive effort or cost. The Form N-CSRS will be filed at the earliest possible opportunity.

**PART IV<br> OTHER INFORMATION**

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

<u>Harvey Merson 1.800.318.7969</u>

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(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 <u>___</u> No <u>__X__ N-CSR for the 2024 Annual Report and the N-CEN for 2024 was not filed.</u> 

(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 _<u>___</u> 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.

__________________________________________________________________________________________

**MH Elite Portfolio for Funds Trust**

<br> The undersigned has caused this notification to be signed on its behalf by the undersigned thereunto duly authorized.

Date: September 2, 2025

By: /s/Harvey Merson

Harvey Merson, President

<br>