UNITED
STATES
SECURITIES
AND EXCHANGE COMMISSION
Washington,
D.C. 20549
Form
15
CERTIFICATION
AND NOTICE OF TERMINATION OF REGISTRATION UNDER SECTION
12(g)
OF THE SECURITIES EXCHANGE ACT OF 1934 OR SUSPENSION OF DUTY TO
FILE
REPORTS
UNDER SECTIONS 13 AND 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934.
Commission
File Number 000-33297
Blue
Holdings, Inc.
(Exact
name of registrant as specified in its charter)
4901 Zambrano Street, Commerce, CA 90040
_________________________________________________________________________________________
(Address,
including zip code, and telephone number, including area code, of registrant’s
principal executive offices)
common
stock
(Title of
each class of securities covered by this Form)
None
(Titles
of all other classes of securities for which a duty to file reports under
section 13(a) or 15(d) remains)
Please
place an X in the box(es) to designate the appropriate rule provision(s) relied
upon to terminate or suspend the duty to file reports:
Approximate
number of holders of record as of the certification or notice date: 98 as of
January 1, 2009.
Pursuant
to the requirements of the Securities Exchange Act of 1934 Blue Holdings, Inc.
has caused this certification/notice to be signed on its behalf by the
undersigned duly authorized person.
Date:
February 25, 2009
By:
/s/ Paul Guez
Paul
Guez
Chairman