<SEC-DOCUMENT>0001437749-21-012594.txt : 20210518
<SEC-HEADER>0001437749-21-012594.hdr.sgml : 20210518
<ACCEPTANCE-DATETIME>20210518085220
ACCESSION NUMBER:		0001437749-21-012594
CONFORMED SUBMISSION TYPE:	NT 10-Q
PUBLIC DOCUMENT COUNT:		1
CONFORMED PERIOD OF REPORT:	20210331
FILED AS OF DATE:		20210518
DATE AS OF CHANGE:		20210518
EFFECTIVENESS DATE:		20210518

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			BOSTON OMAHA Corp
		CENTRAL INDEX KEY:			0001494582
		STANDARD INDUSTRIAL CLASSIFICATION:	REAL ESTATE OPERATORS (NO DEVELOPERS) & LESSORS [6510]
		IRS NUMBER:				270788438
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		NT 10-Q
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	001-38113
		FILM NUMBER:		21934010

	BUSINESS ADDRESS:	
		STREET 1:		1411 HARNEY ST.
		STREET 2:		SUITE 200
		CITY:			OMAHA
		STATE:			NE
		ZIP:			68102
		BUSINESS PHONE:		857-256-0079

	MAIL ADDRESS:	
		STREET 1:		1411 HARNEY ST.
		STREET 2:		SUITE 200
		CITY:			OMAHA
		STATE:			NE
		ZIP:			68102

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	REO PLUS, INC.
		DATE OF NAME CHANGE:	20100618
</SEC-HEADER>
<DOCUMENT>
<TYPE>NT 10-Q
<SEQUENCE>1
<FILENAME>bomn20210516_nt10q.htm
<DESCRIPTION>FORM NT 10-Q
<TEXT>
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<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;text-align:center;margin:0pt;"><b>SECURITIES AND EXCHANGE COMMISSION</b></p>

<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;text-align:center;margin:0pt;">Washington, DC 20549</p>

<p style="font-family:'Times New Roman';font-size:10pt;font-variant:normal;margin:0pt;">&nbsp;</p>

<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;text-align:center;margin:0pt;"><b>FORM 12b-25</b></p>

<p style="font-family:'Times New Roman';font-size:10pt;font-variant:normal;margin:0pt;">&nbsp;</p>

<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;text-align:center;margin:0pt;"><b>NOTIFICATION OF LATE FILING</b></p>

<p style="font-family:'Times New Roman';font-size:10pt;font-variant:normal;margin:0pt;">&nbsp;</p>

<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;text-align:center;margin:0pt;"><b>SEC File Number 001-38113</b></p>

<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;text-align:center;margin:0pt;"><b>CUSIP Number 101044105</b></p>

<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;margin:0pt 0pt 0pt 8pt;">&nbsp;</p>

<p style="font-family: &quot;Times New Roman&quot;; font-size: 10pt; margin: 0">&nbsp;</p>

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			<td style="vertical-align: top; width: 11%;">
			<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;margin:0pt;"><i>(Check one):</i></p>
			</td>
			<td style="vertical-align: top; width: 15%;">
			<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;margin:0pt;">&#9744;&nbsp; Form 10-K</p>
			</td>
			<td style="vertical-align: top; width: 1%;">&nbsp;</td>
			<td style="vertical-align: top; width: 15%;">
			<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;margin:0pt;">&#9744;&nbsp; Form 20-F</p>
			</td>
			<td style="vertical-align: top; width: 1%;">&nbsp;</td>
			<td style="vertical-align: top; width: 15%;">
			<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;margin:0pt;">&#9744;&nbsp; Form 11-K</p>
			</td>
			<td style="vertical-align: top; width: 1%;">&nbsp;</td>
			<td style="vertical-align: top; width: 15%;">
			<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;margin:0pt;">&#9746;&nbsp; Form 10-Q</p>
			</td>
			<td style="vertical-align: top; width: 1%;">&nbsp;</td>
			<td style="vertical-align: top; width: 25%;">
			<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;margin:0pt;">&#9744;&nbsp; Form 10-D</p>
			</td>
		</tr>
		<tr>
			<td style="vertical-align: top; width: 11%;">&nbsp;</td>
			<td style="vertical-align: top; width: 15%;">
			<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;margin:0pt;">&#9744;&nbsp; Form N-SAR</p>
			</td>
			<td style="vertical-align: top; width: 1%;">&nbsp;</td>
			<td style="vertical-align: top; width: 15%;">
			<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;margin:0pt;">&#9744;&nbsp; Form N-CSR</p>
			</td>
			<td style="vertical-align: top; width: 1%;">&nbsp;</td>
			<td style="vertical-align: top; width: 15%;">&nbsp;</td>
			<td style="vertical-align: top; width: 1%;">&nbsp;</td>
			<td style="vertical-align: top; width: 15%;">&nbsp;</td>
			<td style="vertical-align: top; width: 1%;">&nbsp;</td>
			<td style="vertical-align: top; width: 25%;">&nbsp;</td>
		</tr>
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			<td style="vertical-align: top; width: 11%;">&nbsp;</td>
			<td style="vertical-align: top; width: 15%;">&nbsp;</td>
			<td style="vertical-align: top; width: 1%;">&nbsp;</td>
			<td style="vertical-align: top; width: 15%;">&nbsp;</td>
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			<td style="vertical-align: top; width: 11%;">&nbsp;</td>
			<td style="vertical-align: top; width: 15%;">
			<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;margin:0pt;">For Period Ended:</p>
			</td>
			<td style="vertical-align: top; width: 1%;">&nbsp;</td>
			<td colspan="7" style="vertical-align: top; width: 48%; border-bottom: thin solid rgb(0, 0, 0);">
			<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;margin:0pt;">March 31, 2021</p>
			</td>
		</tr>
		<tr>
			<td style="vertical-align: top; width: 11%;">&nbsp;</td>
			<td colspan="3" style="vertical-align: top; width: 16%;">
			<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;margin:0pt;">&#9744;&nbsp;&nbsp;Transition Report on Form 10-K&nbsp;</p>
			</td>
			<td style="vertical-align: top; width: 1%;">&nbsp;</td>
			<td colspan="2" style="vertical-align: top; width: 15%;">&nbsp;</td>
			<td style="vertical-align: top; width: 15%;">&nbsp;</td>
			<td style="vertical-align: top; width: 1%;">&nbsp;</td>
			<td style="vertical-align: top; width: 25%;">&nbsp;</td>
		</tr>
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			<td style="vertical-align: top; width: 11%;">&nbsp;</td>
			<td colspan="3" style="vertical-align: top; width: 16%;">
			<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;margin:0pt;">&#9744;&nbsp; Transition Report on Form 20-F</p>
			</td>
			<td style="vertical-align: top; width: 1%;">&nbsp;</td>
			<td colspan="2" style="vertical-align: top; width: 15%;">&nbsp;</td>
			<td style="vertical-align: top; width: 15%;">&nbsp;</td>
			<td style="vertical-align: top; width: 1%;">&nbsp;</td>
			<td style="vertical-align: top; width: 25%;">&nbsp;</td>
		</tr>
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			<td style="vertical-align: top; width: 11%;">&nbsp;</td>
			<td colspan="3" style="vertical-align: top; width: 16%;">
			<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;margin:0pt;">&#9744;&nbsp; Transition Report on Form 11-K</p>
			</td>
			<td style="vertical-align: top; width: 1%;">&nbsp;</td>
			<td colspan="2" style="vertical-align: top; width: 15%;">&nbsp;</td>
			<td style="vertical-align: top; width: 15%;">&nbsp;</td>
			<td style="vertical-align: top; width: 1%;">&nbsp;</td>
			<td style="vertical-align: top; width: 25%;">&nbsp;</td>
		</tr>
		<tr>
			<td style="vertical-align: top; width: 11%;">&nbsp;</td>
			<td colspan="3" style="vertical-align: top; width: 16%;">
			<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;margin:0pt;">&#9744;&nbsp; Transition Report on Form 10-Q</p>
			</td>
			<td style="vertical-align: top; width: 1%;">&nbsp;</td>
			<td colspan="2" style="vertical-align: top; width: 15%;">&nbsp;</td>
			<td style="vertical-align: top; width: 15%;">&nbsp;</td>
			<td style="vertical-align: top; width: 1%;">&nbsp;</td>
			<td style="vertical-align: top; width: 25%;">&nbsp;</td>
		</tr>
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			<td style="vertical-align: top; width: 11%;">&nbsp;</td>
			<td colspan="3" style="vertical-align: top; width: 16%;">
			<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;margin:0pt;">&#9744;&nbsp; Transition Report on Form N-SAR</p>
			</td>
			<td style="vertical-align: top; width: 1%;">&nbsp;</td>
			<td colspan="2" style="vertical-align: top; width: 15%;">&nbsp;</td>
			<td style="vertical-align: top; width: 15%;">&nbsp;</td>
			<td style="vertical-align: top; width: 1%;">&nbsp;</td>
			<td style="vertical-align: top; width: 25%;">&nbsp;</td>
		</tr>
		<tr>
			<td style="vertical-align: top; width: 11%;">&nbsp;</td>
			<td colspan="3" style="vertical-align: top; width: 16%;">
			<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;margin:0pt;">For the Transition Report Ended:</p>
			</td>
			<td colspan="6" style="vertical-align: top; width: 33%; border-bottom: thin solid rgb(0, 0, 0);">&nbsp;</td>
		</tr>

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<p style="font-family:'Times New Roman';font-size:10pt;font-variant:normal;margin:0pt;">&nbsp;</p>

<p style="font-family:'Times New Roman';font-size:10pt;font-variant:normal;margin:0pt;">&nbsp;</p>

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			<td style="vertical-align: top; width: 42.9%; border-color: rgb(0, 0, 0); border-style: solid; border-width: thin;">
			<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;text-align:center;margin:0pt;"><i>Read Instruction (on back page) Before Preparing Form. Please Print or Type.</i></p>

			<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;margin:0pt;"><b>Nothing in this form shall be construed to imply that the Commission has verified any information contained herein.</b></p>
			</td>
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<p style="font-family:'Times New Roman';font-size:10pt;font-variant:normal;margin:0pt;">&nbsp;</p>

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			<td colspan="3" style="vertical-align:top;width:42.7%;">
			<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;margin:0pt;">If the notification relates to a portion of the filing checked above, identify the Item(s) to which the notification relates:</p>
			</td>
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			<td colspan="3" style="vertical-align: top; width: 42.7%;">&nbsp;</td>
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			<td colspan="3" style="vertical-align:top;width:42.7%;">&nbsp;</td>
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			<td colspan="3" style="vertical-align:top;width:42.7%;">
			<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;text-align:center;margin:0pt;"><b>PART I </b>&#8212;<b>&nbsp;REGISTRANT INFORMATION</b></p>
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			<td colspan="3" style="vertical-align: top; width: 42.7%; border-bottom: thin solid rgb(0, 0, 0);">
			<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;margin:0pt;"><b>Boston Omaha Corporation</b></p>
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			<td style="vertical-align:top;width:19.8%;">
			<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;margin:0pt;">Full Name of Registrant</p>
			</td>
			<td style="vertical-align:top;width:4.8%;">&nbsp;</td>
			<td style="vertical-align:top;width:18.2%;">&nbsp;</td>
		</tr>
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			<td style="vertical-align:top;width:19.8%;">&nbsp;</td>
			<td style="vertical-align:top;width:4.8%;">&nbsp;</td>
			<td style="vertical-align:top;width:18.2%;">&nbsp;</td>
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			<td colspan="3" style="vertical-align: top; width: 42.7%; border-bottom: thin solid rgb(0, 0, 0);">&nbsp;</td>
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			<td style="vertical-align:top;width:19.8%;">
			<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;margin:0pt;">Former Name if Applicable</p>
			</td>
			<td style="vertical-align:top;width:4.8%;">&nbsp;</td>
			<td style="vertical-align:top;width:18.2%;">&nbsp;</td>
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			<td style="vertical-align:top;width:19.8%;">&nbsp;</td>
			<td style="vertical-align:top;width:4.8%;">&nbsp;</td>
			<td style="vertical-align:top;width:18.2%;">&nbsp;</td>
		</tr>
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			<td colspan="3" style="vertical-align: top; width: 42.7%; border-bottom: thin solid rgb(0, 0, 0);">
			<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;margin:0pt;"><b>1601 Dodge Street, Suite 3300</b></p>
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			<td style="vertical-align:top;width:21.4%;">
			<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;margin:0pt;">Address of Principal Executive Office (&nbsp;<i>Street and Number</i>&nbsp;)</p>
			</td>
			<td style="vertical-align:top;width:3.2%;">&nbsp;</td>
			<td style="vertical-align:top;width:18.2%;">&nbsp;</td>
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			<td style="vertical-align:top;width:21.4%;">&nbsp;</td>
			<td style="vertical-align:top;width:3.2%;">&nbsp;</td>
			<td style="vertical-align:top;width:18.2%;">&nbsp;</td>
		</tr>
		<tr>
			<td colspan="3" style="vertical-align: top; width: 42.7%; border-bottom: thin solid rgb(0, 0, 0);">
			<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;margin:0pt;"><b>Omaha, Nebraska 68102</b></p>
			</td>
		</tr>
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			<td style="vertical-align:top;width:19.8%;">
			<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;margin:0pt;">City, State and Zip Code</p>
			</td>
			<td style="vertical-align:top;width:4.8%;">&nbsp;</td>
			<td style="vertical-align:top;width:18.2%;">&nbsp;</td>
		</tr>

</table>

<p style="font-family:'Times New Roman';font-size:10pt;font-variant:normal;margin:0pt;">&nbsp;</p>

<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;text-align:center;margin:0pt;"><b>PART II </b>&#8212;<b> RULES 12b-25(b) AND (c)</b></p>

<p style="font-family:'Times New Roman';font-size:10pt;font-variant:normal;margin:0pt;">&nbsp;</p>

<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;margin:0pt;">If the subject report could not be filed without unreasonable effort or expense and the registrant seeks relief pursuant to Rule&nbsp;12b-25(b), the following should be completed. (Check box if appropriate)</p>

<p style="font-family:'Times New Roman';font-size:10pt;font-variant:normal;margin:0pt;">&nbsp;</p>

<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;margin:0pt;text-indent:9pt;">&#9746;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(a)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The reason described in reasonable detail in Part&nbsp;III of this form could not be eliminated without unreasonable effort or expense;</p>

<p style="font-family: &quot;Times New Roman&quot;; font-size: 10pt; font-variant: normal; margin: 0pt 0pt 0pt 72pt; text-indent: -63pt;">&#9746;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; (b)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The subject annual report, semi-annual report, transition report on Form&nbsp;10-K, Form&nbsp;20-F, Form&nbsp;11-K, Form&nbsp;N-SAR or Form&nbsp;N-CSR, or portion thereof, will be filed on or before the fifteenth calendar day following the prescribed due date;&nbsp; &nbsp;or the subject quarterly report or transition report on Form&nbsp;10-Q or subject distribution report on Form 10-D, or portion thereof, will be filed on or before the fifth calendar day following the prescribed due date; and</p>

<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;margin:0pt;text-indent:9pt;">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; (c)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The accountant&#8217;s statement or other exhibit required by Rule&nbsp;12b-25(c) has been attached if applicable.</p>

<p style="font-family:'Times New Roman';font-size:10pt;font-variant:normal;margin:0pt;">&nbsp;</p>

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<p style="font-family: 'Times New Roman', Times, serif; font-size: 10pt; margin: 0pt; text-align: left">&nbsp;</p>

<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;text-align:center;margin:0pt;"><b>PART III.</b>&nbsp;&nbsp;<b>NARRATIVE</b></p>

<p style="font-family:'Times New Roman';font-size:10pt;font-variant:normal;margin:0pt;">&nbsp;</p>

<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;margin:0pt;">State below in reasonable detail why Forms 10-K, 20-F, 11-K, 10-Q, 10-D, N-SAR, N-CSR, or the transition report or portion thereof, could not be filed within the prescribed time period.</p>

<p style="font-family:'Times New Roman';font-size:10pt;font-variant:normal;margin:0pt;">&nbsp;</p>

<p style="font-family:'Times New Roman';font-size:10pt;font-variant:normal;margin:0pt;">&nbsp;</p>

<p style="font-family: &quot;Times New Roman&quot;; font-size: 10pt; font-variant: normal; margin: 0pt 0pt 0pt -1pt;">Boston Omaha Corporation (the "Company") will not be able to timely file its Quarterly Report on Form 10-Q for the fiscal quarter ended March 31, 2021.&nbsp; The Company has chosen to extend its filing date to provide additional time to complete the preparation of its financial statements, which could not be accomplished by the original filing date without incurring unreasonable effort and expense. The Company expects to file the report within the five-day extension period provided by Rule 12b-25. Despite diligent efforts, additional time is required to prepare&nbsp;the financial statements due to the time associated with restating the Company's&nbsp;audited financial statements for the year ended December 31, 2020. The restatement for calendar year 2020 is due to the Company&#8217;s recent determination, in discussion&nbsp;with KPMG LLP, its independent registered public accounting&nbsp;firm, that the Company must consolidate the financial statements of Yellowstone Acquisition Company (&#8220;Yellowstone&#8221;), a publicly-traded special purpose acquisition company, in which the Company serves as sponsor. Once the Company completes the restatement of&nbsp;its financial results for 2020, it expects to be able to soon thereafter file its Form 10-Q for the quarter ended March 31, 2021.&nbsp;</p>

<p style="font-family: &quot;Times New Roman&quot;; font-size: 10pt; font-variant: normal; margin: 0pt 0pt 0pt -1pt;">&nbsp;</p>

<p style="font-family: &quot;Times New Roman&quot;; font-size: 10pt; font-variant: normal; margin: 0pt 0pt 0pt -1pt;">&nbsp;</p>

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<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;text-align:center;margin:0pt;"><b>PART IV.</b>&nbsp;&nbsp;<b>OTHER INFORMATION</b></p>

<p style="font-family:'Times New Roman';font-size:10pt;font-variant:normal;margin:0pt;">&nbsp;</p>

<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;margin:0pt;">(1)&nbsp;&nbsp;&nbsp; &nbsp; &nbsp; Name and telephone number of person to contact in regard to this notification</p>

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			<td style="width: 45%; padding-left: 27pt;"><b>&nbsp;Joshua P. Weisenburger</b></td>
			<td style="width: 22%;"><b>(857)</b></td>
			<td style="width: 33%;"><b>256-0079</b></td>
		</tr>
		<tr>
			<td style="width: 45%; padding-left: 27pt;">&nbsp;(Name)</td>
			<td style="width: 22%;">(Area Code)</td>
			<td style="width: 33%;">(Telephone Number)</td>
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</table>

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<p style="font-family: &quot;Times New Roman&quot;; font-size: 10pt; font-variant: normal; margin: 0pt 0pt 0pt 36pt; text-indent: -36pt;">(2)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;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&nbsp; &nbsp; &nbsp; required to file such report(s) been filed ? If answer is no, identify report(s).</p>

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<p style="font-family: Times New Roman; font-size: 10pt; font-variant: normal; margin: 0pt; text-align: center;">&#9746;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Yes&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&#9744;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;No</p>

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<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;margin:0pt;">(3)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;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?</p>

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<p style="font-family: Times New Roman; font-size: 10pt; font-variant: normal; margin: 0pt; text-align: center;">&#9744;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Yes&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&#9746;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;No</p>

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<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;margin:0pt;text-indent:32pt;">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.</p>

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<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;margin:0pt 0pt 0pt 8pt;"><b>Forward-Looking Statements</b></p>

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<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;text-align:justify;margin:0pt 0pt 0pt 8pt;">Certain statements made herein are &#8220;forward-looking statements&#8221; within the meaning of the &#8220;safe harbor&#8221; provisions of the Private Securities Litigation Reform Act of 1995. Forward-looking statements may be identified by the use of words and phrases such as &#8220;will&#8221;, &#8220;may&#8221;, &#8220;should&#8221;, &#8220;future&#8221;, &#8220;promptly&#8221;, &#8220;expect&#8221;, &#8220;estimate&#8221;, &#8220;anticipate,&#8221; &#8220;intends&#8221;, &#8220;plans&#8221;, &#8220;subject to&#8221;, and &#8220;change&#8221; and other similar expressions that predict or indicate future events or trends or that are not statements of historical fact. Such statements may include, but are not limited to, statements regarding the Company&#8217;s intent to restate certain historical financial statements and the timing of the restatement and the Company&#8217;s statements regarding its anticipated results of operations for the quarterly period ended March 31, 2021. These statements are based on current expectations on the date hereof and involve a number of risks and uncertainties that may cause actual results to differ significantly. These forward-looking statements are not guarantees of future performance, conditions or results, and involve a number of known and unknown risks, uncertainties, assumptions and other important factors, including without limitation the completion of the Company&#8217;s quarterly review procedures, many of which are outside the Company&#8217;s control, that could cause actual results or outcomes to differ materially from those discussed in the forward-looking statements. The Company does not assume any obligation to update or revise any such forward-looking statements, whether as the result of new developments or otherwise.</p>

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			<p style="margin-top: 0; margin-bottom: 0; font-family: &quot;Times New Roman&quot;; font-size: 10pt"><b>BOSTON OMAHA CORPORATION</b></p>
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			<td colspan="2" valign="top" width="38%">(Name of Registrant as Specified in Charter)</td>
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<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;margin:0pt;">has caused this notification to be signed on its behalf by the undersigned hereunto duly authorized.</p>

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			<td style="vertical-align: bottom; width: 7%;">
			<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;margin:0pt;">Date</p>
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			<td style="vertical-align: bottom; width: 3%;">&nbsp;</td>
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			<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;margin:0pt;">May 18, 2021</p>
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			<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;margin:0pt;">By</p>
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			<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;margin:0pt;"><b>/s/ Joshua P. Weisenburger</b></p>
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			<td style="vertical-align: top; width: 4%;">&nbsp;</td>
			<td style="vertical-align: top; width: 4%;">&nbsp;</td>
			<td style="vertical-align: top; width: 2%;">&nbsp;</td>
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			<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;margin:0pt;"><b>Joshua P. Weisenburger</b></p>

			<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;margin:0pt;"><b>&nbsp;Chief Financial Officer</b></p>

			<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;margin:0pt;"><b>(Principal Financial Officer)</b></p>
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