<SEC-DOCUMENT>0001477932-16-009401.txt : 20160331
<SEC-HEADER>0001477932-16-009401.hdr.sgml : 20160331
<ACCEPTANCE-DATETIME>20160331133505
ACCESSION NUMBER:		0001477932-16-009401
CONFORMED SUBMISSION TYPE:	NT 10-K
PUBLIC DOCUMENT COUNT:		1
CONFORMED PERIOD OF REPORT:	20151231
FILED AS OF DATE:		20160331
DATE AS OF CHANGE:		20160331
EFFECTIVENESS DATE:		20160331

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			Cosmos Holdings Inc.
		CENTRAL INDEX KEY:			0001474167
		STANDARD INDUSTRIAL CLASSIFICATION:	REAL ESTATE [6500]
		IRS NUMBER:				270611758
		STATE OF INCORPORATION:			NV
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		NT 10-K
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	000-54436
		FILM NUMBER:		161542640

	BUSINESS ADDRESS:	
		STREET 1:		141 W. JACKSON BLVD
		STREET 2:		SUITE 4236
		CITY:			CHICAGO
		STATE:			IL
		ZIP:			60604
		BUSINESS PHONE:		312-674-4529

	MAIL ADDRESS:	
		STREET 1:		141 W. JACKSON BLVD
		STREET 2:		SUITE 4236
		CITY:			CHICAGO
		STATE:			IL
		ZIP:			60604

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	PRIME ESTATES & DEVELOPMENTS INC
		DATE OF NAME CHANGE:	20091008
</SEC-HEADER>
<DOCUMENT>
<TYPE>NT 10-K
<SEQUENCE>1
<FILENAME>cosm_nt10k.htm
<DESCRIPTION>NT 10-K
<TEXT>
<html><head><title>cosm_nt10k.htm</title><!--Document Created by EDGARMaster--></head><BODY style="TEXT-ALIGN: justify; FONT: 10pt TIMES NEW ROMAN; MARGIN: 0px 7%" scroll="yes"><font size="2"><p style="MARGIN: 0px" align="center"><div style="FONT-SIZE: 1px; WIDTH: 100%; BORDER-BOTTOM: #000000 4px solid; MARGIN: 0px"></div><p style="MARGIN: 0px" align="center"><div style="FONT-SIZE: 1pt; WIDTH: 100%; BORDER-BOTTOM: #000000 1px solid; MARGIN-TOP: 2px"></div><p style="MARGIN: 0px" align="center"><p style="MARGIN: 0px" align="center">&nbsp;</p><p style="MARGIN: 0px" align="center"></font><font size="3"><strong>UNITED STATES</strong></font>   <p style="MARGIN: 0px" align="center"><strong><font size="3">SECURITIES AND EXCHANGE COMMISSION</font></strong>   <p style="MARGIN: 0px" align="center"><strong><font size="3">WASHINGTON, D.C.</font></strong><font size="2"></font></p><p style="MARGIN: 0px" align="center">&nbsp;</p><p style="MARGIN: 0px" align="center"><b><font size="6">FORM 12b-25</font></b></p><p style="MARGIN: 0px" align="center">&nbsp;</p><p style="MARGIN: 0px" align="center"><font size="2"><strong>NOTIFICATION OF LATE FILING</strong></font></p><p style="MARGIN: 0px" align="center">&nbsp;</p><p style="MARGIN: 0px" align="right"><font size="2">SEC File Number: <strong><u>000-54436</u></strong></font></p><p style="MARGIN: 0px" align="right"><font size="2">CUSIP Number: </font><u><font size="2"><strong>221413107</strong></font></u><font size="2"></font></p><p style="MARGIN: 0px" align="center">&nbsp;</p><p style="MARGIN: 0px"><table id="dad98c48-e7ff-42a3-be5d-10e18b7a0045" style="TEXT-ALIGN: justify; FONT: 10pt TIMES NEW ROMAN; MARGIN: auto" cellspacing="0" cols="3" cellpadding="0" width="100%" align="center" border="0">    <tr><td width="8%"><p style="MARGIN: 0px">(Check one):</p></td><td><p style="MARGIN: 0px"><font size="2"><font style="FONT-SIZE: 10pt; FONT-FAMILY: Wingdings">x </font>Form 10-K&nbsp;&nbsp;&nbsp;&nbsp; &nbsp;<font style="FONT-SIZE: 10pt; FONT-FAMILY: Wingdings">&#168; </font>Form 20-F&nbsp;&nbsp;&nbsp;&nbsp; &nbsp;<font style="FONT-SIZE: 10pt; FONT-FAMILY: Wingdings">&#168; </font>Form 11-K&nbsp;&nbsp;&nbsp;&nbsp; &nbsp;<font style="FONT-SIZE: 10pt; FONT-FAMILY: Wingdings">&#168; </font>Form 10-Q&nbsp;&nbsp;&nbsp;&nbsp; &nbsp;<font style="FONT-SIZE: 10pt; FONT-FAMILY: Wingdings">&#168; </font>Form 10-D&nbsp;&nbsp;&nbsp;&nbsp; &nbsp;<font style="FONT-SIZE: 10pt; FONT-FAMILY: Wingdings">&#168; </font></font><font size="2">Form N-SAR&nbsp;&nbsp;&nbsp;&nbsp; &nbsp;<font style="FONT-SIZE: 10pt; FONT-FAMILY: Wingdings">&#168; </font>Form N-CSR</font></p></td></tr></table></p><p style="MARGIN: 0px">&nbsp;</p><p style="MARGIN: 0px"><table id="58431b88-4642-4d79-b8e9-fd71bc7c8c7a" style="TEXT-ALIGN: justify; FONT: 10pt TIMES NEW ROMAN; MARGIN: auto" cellspacing="0" cols="2" cellpadding="0" width="100%" align="center" border="0">    <tr><td width="8%"><p style="MARGIN: 0px">&nbsp;</p></td><td><p style="MARGIN: 0px"><font size="2">For Period Ended: <strong><u>December 31, 2015&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;</u></strong></font></p></td></tr><tr><td><p style="MARGIN: 0px">&nbsp;</p></td><td><p style="MARGIN: 0px">&nbsp;</p></td></tr><tr><td><p style="MARGIN: 0px">&nbsp;</p></td><td><p style="MARGIN: 0px"><font size="2"><font style="FONT-SIZE: 10pt; FONT-FAMILY: Wingdings">&#168; </font>Transition Report on Form 10-K</font></p></td></tr><tr><td><p style="MARGIN: 0px">&nbsp;</p></td><td><p style="MARGIN: 0px"><font size="2"><font style="FONT-SIZE: 10pt; FONT-FAMILY: Wingdings">&#168; </font></font><font size="2">Transition Report on Form 20-F</font></p></td></tr><tr><td><p style="MARGIN: 0px">&nbsp;</p></td><td><p style="MARGIN: 0px"><font size="2"><font style="FONT-SIZE: 10pt; FONT-FAMILY: Wingdings">&#168; </font>Transition Report on Form 11-K</font></p></td></tr><tr><td><p style="MARGIN: 0px">&nbsp;</p></td><td><p style="MARGIN: 0px"><font size="2"><font style="FONT-SIZE: 10pt; FONT-FAMILY: Wingdings">&#168; </font></font><font size="2">Transition Report on Form 10-Q</font></p></td></tr><tr><td><p style="MARGIN: 0px">&nbsp;</p></td><td><p style="MARGIN: 0px"><font size="2"><font style="FONT-SIZE: 10pt; FONT-FAMILY: Wingdings">&#168; </font>Transition Report on Form N-SAR</font></p></td></tr><tr><td><p style="MARGIN: 0px">&nbsp;</p></td><td><p style="MARGIN: 0px">&nbsp;</p></td></tr><tr><td><p style="MARGIN: 0px">&nbsp;</p></td><td><p style="MARGIN: 0px"><font size="2">For the Transition Period Ended: ___________________</font></p></td></tr></table></p><p style="MARGIN: 0px">&nbsp;</p><p style="MARGIN: 0px"><font size="2">If the notification relates to a portion of the filing checked above, identify the Item(s) to which the notification relates: <u>Not applicable</u></font></p><p style="MARGIN: 0px">&nbsp;</p><p style="MARGIN: 0px"><b><font size="2">PART I - REGISTRANT INFORMATION</font></b></p><p style="MARGIN: 0px">&nbsp;</p><p style="MARGIN: 0px"><table id="770f82eb-f078-46e2-823e-fb0724c6a4c5" style="TEXT-ALIGN: justify; FONT: 10pt TIMES NEW ROMAN; MARGIN: auto" cellspacing="0" cols="3" cellpadding="0" width="100%" align="center" border="0">    <tr><td width="30%"><p style="MARGIN: 0px">Full Name of Registrant:</p></td><td width="1%"><p style="MARGIN: 0px">&nbsp;</p></td><td style="BORDER-BOTTOM: black 1px solid"><p style="MARGIN: 0px"><strong>Cosmos Holdings Inc. </strong></p></td></tr><tr><td><p style="MARGIN: 0px">&nbsp;</p></td><td><p style="MARGIN: 0px">&nbsp;</p></td><td><p style="MARGIN: 0px">&nbsp;</p></td></tr><tr><td><p style="MARGIN: 0px">Former Name if applicable:</p></td><td><p style="MARGIN: 0px">&nbsp;</p></td><td style="BORDER-BOTTOM: black 1px solid"><p style="MARGIN: 0px"><font size="2"><strong>Prime Estates &amp; Developments, Inc.</strong></font></p></td></tr><tr><td><p style="MARGIN: 0px">&nbsp;</p></td><td><p style="MARGIN: 0px">&nbsp;</p></td><td><p style="MARGIN: 0px">&nbsp;</p></td></tr><tr><td><p style="MARGIN: 0px">Address of Principal Executive Office:</p></td><td><p style="MARGIN: 0px">&nbsp;</p></td><td style="BORDER-BOTTOM: black 1px solid"><p style="MARGIN: 0px"><font size="2"><strong>141 W. Jackson Blvd, Suite 4236, Chicago Illinois, 60604</strong></font></p></td></tr></table></p><p style="MARGIN: 0px">&nbsp;</p><div style="FONT-SIZE: 1pt; WIDTH: 100%; BORDER-BOTTOM: #000000 1px solid; MARGIN: 0px"></div><div style="FONT-SIZE: 1pt; WIDTH: 100%; BORDER-BOTTOM: #000000 4px solid; PAGE-BREAK-AFTER: always; MARGIN-TOP: 2px"></div><p style="MARGIN: 0px">&nbsp;</p><p style="MARGIN: 0px">&nbsp;</p><p style="MARGIN: 0px">&nbsp;</p><p style="MARGIN: 0px"><b><font size="2">PART II - RULE 12B-25(b) AND (c)</font></b></p><p style="MARGIN: 0px">&nbsp;</p><p style="MARGIN: 0px"><font size="2">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)</font></p><p style="MARGIN: 0px">&nbsp;</p><p style="MARGIN: 0px"><font size="2"><table style="TEXT-ALIGN: justify; FONT: 10pt times new roman" cellspacing="0" cellpadding="0" width="100%" border="0">    <tr><td valign="top" width="45"><font style="FONT-SIZE: 10pt; FONT-FAMILY: Wingdings">x</font></td><td valign="top" width="45">(a)</td><td><p style="MARGIN: 0px" align="justify">The reasons described in reasonable detail in Part III of this form could not be eliminated without unreasonable effort or expense;</p></td></tr><tr height="15"><td valign="top" width="45"></td><td valign="top" width="45"></td><td valign="top"><p style="MARGIN: 0px" align="justify">&nbsp;</p></td></tr><tr><td valign="top" width="45"><font style="FONT-SIZE: 10pt; FONT-FAMILY: Wingdings">x</font></td><td valign="top" width="45">(b)</td><td><p style="MARGIN: 0px" align="justify">The subject annual report, semi-annual report, transition report on Form 10-K, Form 20-F, Form 11-K, Form N-SAR or Form N-CSR, or portion thereof, will be filed on or before the fifteenth calendar day following the prescribed due date; or the subject quarterly report or transition report on Form 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></td></tr><tr height="15"><td valign="top" width="45"></td><td valign="top" width="45"></td><td valign="top"></td></tr><tr><td valign="top" width="45"></td><td valign="top" width="45">(c) </td><td><p style="MARGIN: 0px" align="justify">The accountant's statement or other exhibit required by Rule 12b-25(c) has been attached if applicable.</p></td></tr><tr height="15"><td valign="top" width="45"></td><td valign="top" width="45"></td><td valign="top"></td></tr></table></font>&nbsp;</p><p style="MARGIN: 0px"><b><font size="2">PART III - NARRATIVE</font></b><font size="2"></font></p><p style="MARGIN: 0px">&nbsp;</p><p style="MARGIN: 0px"><font size="2">State below in reasonable detail the reasons why Forms 10-K, 20-F, 11-K, 10-Q, 10-D, N-SAR, NCSR, or the transition report or portion thereof, could not be filed within the prescribed period.</font></p><p style="MARGIN: 0px">&nbsp;</p><p style="MARGIN: 0px" align="justify"><font size="2">Cosmos Holdings Inc. (the "Company") could not complete the filing of its Annual Report on Form 10-K for the fiscal year ended December 31, 2015 due to delays in obtaining and compiling information to be included in its Form 10-K, which delay could not be eliminated by the Company without unreasonable effort and expense. In accordance with Rule 12b-25 of the Securities Exchange Act of 1934, as amended, the Company will file its Form 10-K no later than the fifteenth (15<sup>th</sup>) calendar day following the prescribed due date. </font></p><p style="MARGIN: 0px">&nbsp;</p><p style="MARGIN: 0px"><b><font size="2">PART IV - OTHER INFORMATION</font></b></p><p style="MARGIN: 0px">&nbsp;</p><p style="MARGIN: 0px"><font size="2"><table style="TEXT-ALIGN: justify; FONT: 10pt times new roman" cellspacing="0" cellpadding="0" width="100%" border="0">    <tr><td valign="top" width="45">(1) </td><td valign="top"><p style="MARGIN: 0px">Name and telephone number of person to contact in regard to this notification:</p></td></tr></table></font>&nbsp;</p><p style="MARGIN: 0px" align="center"><font size="2">Grigorios Siokas (929) 261-7387</font></p><p style="MARGIN: 0px">&nbsp;</p><p style="MARGIN: 0px"><font size="2"><table style="TEXT-ALIGN: justify; FONT: 10pt times new roman" cellspacing="0" cellpadding="0" width="100%" border="0">    <tr><td valign="top" width="45">(2) </td><td valign="top"><p style="MARGIN: 0px">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 twelve months or for such shorter period that the registrant was required to file such report(s) been filed? If the answer is no, identify report(s)</p></td></tr><tr height="15"><td valign="top"></td><td valign="top"><p style="MARGIN: 0px" align="right"><font size="2"><font style="FONT-SIZE: 10pt; FONT-FAMILY: Wingdings">x </font>Yes&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; <font style="FONT-SIZE: 10pt; FONT-FAMILY: Wingdings">&#168; </font>No</font></p></td></tr></table></font>&nbsp;</p><p style="MARGIN: 0px"><font size="2"><table id="d1b53dc0-f45b-45f8-bb8b-725436c40a9b" style="TEXT-ALIGN: justify; FONT: 10pt times new roman" cellspacing="0" cellpadding="0" width="100%" border="0">    <tr><td valign="top" width="45">(3) </td><td valign="top"><p style="MARGIN: 0px" align="justify">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></td></tr><tr height="15"><td valign="top"></td><td valign="top"><p style="MARGIN: 0px" align="right"><font size="2"><font style="FONT-SIZE: 10pt; FONT-FAMILY: Wingdings">x </font>Yes&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; <font style="FONT-SIZE: 10pt; FONT-FAMILY: Wingdings">&#168; </font>No</font></p></td></tr><tr><td><p style="MARGIN: 0px">&nbsp;</p></td><td><p style="MARGIN: 0px">&nbsp;</p></td></tr><tr><td><p style="MARGIN: 0px">&nbsp;</p></td><td><p style="MARGIN: 0px" align="justify"><font size="2">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. </font></p></td></tr><tr><td><p style="MARGIN: 0px">&nbsp;</p></td><td><p style="MARGIN: 0px" align="justify">&nbsp;</p></td></tr><tr><td><p style="MARGIN: 0px">&nbsp;</p></td><td><p style="MARGIN: 0px" align="justify"><font size="2">The Company is currently in the process of reviewing the treatment of certain transactions of the Company. These determinations may result in material changes in results of operations from the corresponding fiscal year for the last fiscal year. No assurances can be given that the Company will in fact file financial statements with any significant changes in results of operations from the corresponding fiscal year for the last fiscal year. This narrative is added to assure compliance with the requirements of this Form.</font></p></td></tr></table></font></p><p style="MARGIN: 0px">&nbsp;</p><p style="MARGIN: 0px"><table id="pagebreak876fa7cd-c8e3-43dc-bbb2-18b66356d3d1" class="pagebreak" style="WIDTH: 100%; FONT: 10pt TIMES NEW ROMAN" cellspacing="0" cellpadding="0" border="0">    <tr><td class="hpbhr">&nbsp;</td></tr><tr><td style="BORDER-BOTTOM: black 1px solid; TEXT-ALIGN: center">2</td></tr><tr></tr><tr><td><div style="WIDTH: 100%; PAGE-BREAK-AFTER: always; LINE-HEIGHT: 0px"></div></td></tr><tr><td>&nbsp;</td></tr></table></p><p style="MARGIN: 0px">&nbsp;&nbsp;</p><p style="MARGIN: 0px" align="justify"><font size="2">Cosmos Holdings Inc. has caused this notification to be signed on its behalf by the undersigned hereunto duly authorized.</font></p><p style="MARGIN: 0px">&nbsp;</p><p style="MARGIN: 0px"><table id="f27fd2a8-4527-44b8-ab3f-e82e7e40772e" style="TEXT-ALIGN: justify; FONT: 10pt TIMES NEW ROMAN; MARGIN: auto" cellspacing="0" cellpadding="0" width="100%" border="0" cell.colspan="" cell.rowspan="">    <tr><td><p style="MARGIN: 0px">&nbsp;</p></td><td colspan="2"><p style="MARGIN: 0px"><font size="2"><strong>COSMOS HOLDINGS INC.</strong></font></p></td><td><p style="MARGIN: 0px">&nbsp;</p></td></tr><tr><td width="50%"><p style="MARGIN: 0px">&nbsp;</p></td><td width="3%"><p style="MARGIN: 0px">&nbsp;</p></td><td width="35%"><p style="MARGIN: 0px">&nbsp;</p></td><td width="12%"><p style="MARGIN: 0px">&nbsp;</p></td></tr><tr bgcolor="#ffffff"><td><p style="MARGIN: 0px"><font size="2">Date: March 31, 2016</font></p></td><td><p style="MARGIN: 0px"><font size="2">By:</font></p></td><td style="BORDER-BOTTOM: black 1px solid"><p style="MARGIN: 0px"><em><font size="2">/s/ Grigorios Siokas</font><font size="2"></font></em></p></td><td><p style="MARGIN: 0px">&nbsp;</p></td></tr><tr><td></td><td></td><td><p style="MARGIN: 0px"><font size="2">Grigorios Siokas</font><font size="2"></font></p></td><td><p style="MARGIN: 0px">&nbsp;</p></td></tr><tr><td><p style="MARGIN: 0px" align="center">&nbsp;</p></td><td></td><td><p style="MARGIN: 0px"><font size="2">President and Director</font></p></td><td><p style="MARGIN: 0px">&nbsp;</p></td></tr></table><p style="MARGIN: 0px" align="center">&nbsp;</p><p style="MARGIN: 0px" align="center">&nbsp;</p><p style="MARGIN: 0px" align="center">3</p><hr style="COLOR: #000000" noshade=""></BODY></html>
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</DOCUMENT>
</SEC-DOCUMENT>
