Late Filing Notice (Form NT-NCEN)

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

FORM 12b-25

NOTIFICATION OF LATE FILING

(Check One):

[_ ] Form 10-K

[_ ] Form 20-F

[_ ] Form 11-K

[_ ] Form 10-Q

[_ ] Form 10-D

[X] Form N-CEN [ ] Form N-CSR

For Period Ended: December 31, 2025

[_ ]

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-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
REGISTRANT INFORMATION

MH Elite Portfolio of Funds Trust
Full Name of Registrant

43 Highlander Drive

Address of Principal Executive Office (Street and Number)

Scotch Plains, NJ 07076

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.)

[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-CEN, 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
NARRATIVE

State below in reasonable detail why Form N-CEN 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 conducted a non-public investigation into MH Elite Portfolio of Funds Trust's 2023 audited financial statements. During this now-concluded investigation, auditors stated they would not audit the 2024 financials until the status of the 2023 audited statements was clarified. Consequently, hiring an auditor for the 2024 annual report was delayed, which in turn led to a delay in auditing the 2025 annual report. These setbacks prevented us from filing within the required 75-day period without incurring substantial effort or cost. We will submit Form N-CEN as soon as possible.

PART IV
OTHER INFORMATION

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

Harvey Merson 1.800.318.7969

(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 ___ No __X__ N-CSRS for the 2025 Annual Report was not filed.

(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 ____ 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

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

Date: March 9, 2026

By: /s/Harvey Merson

Harvey Merson, President