<SEC-DOCUMENT>0001477932-16-013437.txt : 20161114
<SEC-HEADER>0001477932-16-013437.hdr.sgml : 20161111
<ACCEPTANCE-DATETIME>20161114143303
ACCESSION NUMBER:		0001477932-16-013437
CONFORMED SUBMISSION TYPE:	NT 10-Q
PUBLIC DOCUMENT COUNT:		1
CONFORMED PERIOD OF REPORT:	20160930
FILED AS OF DATE:		20161114
DATE AS OF CHANGE:		20161114
EFFECTIVENESS DATE:		20161114

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-Q
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	000-54436
		FILM NUMBER:		161993751

	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-Q
<SEQUENCE>1
<FILENAME>cosm_nt10q.htm
<DESCRIPTION>NT 10-Q
<TEXT>
<html><head><title>cosm_nt10q.htm</title><!--Document Created by EDGARMaster--></head><BODY spellcheck="true" style="TEXT-ALIGN: justify; FONT: 10pt TIMES NEW ROMAN; MARGIN: 0px 7%" scroll="yes"><p id="p31afa476-47fe-4503-ab1f-15a5ec8cb84c" style="MARGIN: 0px"><div style="FONT-SIZE: 1px; WIDTH: 100%; BORDER-BOTTOM: #000000 4px solid; MARGIN: 0px"></div><div style="FONT-SIZE: 1pt; WIDTH: 100%; BORDER-BOTTOM: #000000 1px solid; MARGIN-TOP: 2px"></div><p id="pc1a193bb-8429-43cd-85fd-e849daa4024c" style="MARGIN: 0px"><p id="p5ca0bbac-d319-4b37-bac8-c5273d49ddb7" style="MARGIN: 0px" align="center"><br><p id="p594b1578-ff01-47da-b3a9-8cf0fa405471" style="MARGIN: 0px" align="center"><strong><font size="3">UNITED STATES</font></strong></p><p id="p917e7af0-cbb7-4591-8744-530a1f6df4ec" style="MARGIN: 0px" align="center"><strong><font size="3">SECURITIES AND EXCHANGE COMMISSION</font></strong></p><p id="p2c3f74f5-b3f7-42ef-9092-ff70b6f86d99" style="MARGIN: 0px" align="center"><strong><font size="3">WASHINGTON, D.C.</font></strong></p><p id="p5753cb08-2e53-4618-bd38-e552a020bc99" style="MARGIN: 0px" align="center">&nbsp;</p><p id="pa10273ac-be1c-4ef5-8266-cd86ad71f524" style="MARGIN: 0px" align="center"><b><font size="5">FORM 12b-25</font></b></p><p id="p4daf937f-fc74-4e9c-80f1-4cff55d8e77c" style="MARGIN: 0px" align="center">&nbsp;</p><p id="pddad020e-c7c7-4477-b2f3-98a4fe1c7024" style="MARGIN: 0px" align="center"><strong>NOTIFICATION OF LATE FILING</strong></p><p id="p4fbda76f-b81c-4f41-ad98-dcfcfe2db2dc" style="MARGIN: 0px">&nbsp;</p><p id="p0a8c798a-978e-4f86-990f-4d85ffc1ea50" style="MARGIN: 0px" align="center"><table style="TEXT-ALIGN: justify; FONT: 10pt TIMES NEW ROMAN" cellspacing="0" cols="3" cellpadding="2" width="100%" align="center" border="0" >    <tr><td width="29%"><p id="pd84ca322-c817-4e0e-9653-0751b39321db" style="MARGIN: 0px">&nbsp;</p></td><td width="50%"><p id="p82f41bdd-a141-492f-bad8-115cb6ed1a44" style="MARGIN: 0px">&nbsp;</p></td><td style="BORDER-TOP: black 1px solid; BORDER-RIGHT: black 1px solid; BORDER-LEFT: black 1px solid" width="21%"><p id="pb9ce0578-4caa-455a-a70f-f653d52cbf8b" style="MARGIN: 0px" align="center">SEC File Number: <strong>000-54436</strong></p></td></tr><tr><td><p id="p3677b4e2-76da-47ef-88ed-75d88ab7dcfe" style="MARGIN: 0px">&nbsp;</p></td><td><p id="p4e2aeb8b-52d7-43c2-8763-ba033c0efe57" style="MARGIN: 0px">&nbsp;</p></td><td style="BORDER-RIGHT: black 1px solid; BORDER-BOTTOM: black 1px solid; BORDER-LEFT: black 1px solid"><p id="p36428ff8-7a51-4096-831b-62ce71071208" style="MARGIN: 0px" align="center">CUSIP Number: <strong>221413107</strong></p></td></tr></table></p><p id="pac9a8a1d-3804-40e1-b006-f653e19ed56c" style="MARGIN: 0px">&nbsp;</p><p id="pc009b458-e550-4e7f-a718-79a422b48368" style="MARGIN: 0px"><table  style="TEXT-ALIGN: justify; FONT: 10pt TIMES NEW ROMAN" cellspacing="0" cols="3" cellpadding="0" width="100%" align="center" border="0">    <tr><td width="12%"><p id="p83fe3c58-1e95-4423-84b4-7f5c3fc3ff1a" style="MARGIN: 0px">(Check one:)</p></td><td width="12%"><p id="p3abad505-94f4-4c0b-967f-ac5100ee33e7" style="MARGIN: 0px"><font face="Wingdings">o </font>Form 10-K</p></td><td width="12%"><font style="FONT-FAMILY: Wingdings">o </font>Form 20-F</td><td width="12%"><font face="Wingdings">o </font>Form 11-K</td><td width="12%"><font face="Wingdings">x </font>Form 10-Q </td><td width="12%"><p id="p979679e6-a064-4653-b630-b392d14f18e7" style="MARGIN: 0px"><font style="FONT-FAMILY: Wingdings">o </font>Form 10-D</p></td><td width="12%"><font face="Wingdings">o </font>Form N-SAR</td><td><p id="p5a41b559-5f47-42be-bfed-88ede980019a" style="MARGIN: 0px" align="justify"><font style="FONT-FAMILY: Wingdings">o </font>Form N-CSR</p></td></tr></table></p><p id="pa98976e2-48a8-41d5-ba9e-50014e23bab8" style="MARGIN: 0px">&nbsp; </p><p id="pacfa564c-315d-40b1-8c4a-0a06b8b88059" style="MARGIN: 0px" align="justify">For Period Ended: <strong><u>September 30, 2016&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>&nbsp;</p><p style="MARGIN: 0px" align="justify"><font style="FONT-FAMILY: Wingdings"></font>&nbsp;</p><p style="MARGIN: 0px" align="justify"><font style="FONT-FAMILY: Wingdings">o </font>Transition Report on Form 10-K </p><p style="MARGIN: 0px" align="justify"><font style="FONT-FAMILY: Wingdings">o </font>Transition Report on Form 20-F</p><p id="p32e9482c-e77a-4831-a971-1c60896edc9a" style="MARGIN: 0px" align="justify"><font style="FONT-FAMILY: Wingdings">o </font>Transition Report on Form 11-K</p><p style="MARGIN: 0px" align="justify"><font style="FONT-FAMILY: Wingdings">o </font>Transition Report on Form 10-Q</p><p id="p6c9045c4-f24f-4b3e-b0b2-82f1a0327f41" style="MARGIN: 0px" align="justify"><font style="FONT-FAMILY: Wingdings">o </font>Transition Report on Form N-SAR</p><p id="pcdab1ed2-5b1e-429c-b7dd-6f95c8a64076" style="MARGIN: 0px" align="justify">&nbsp;</p><p style="MARGIN: 0px" align="justify">For the Transition Period Ended: __________________</p><p id="p056bbd48-9cc1-47d5-9298-10b4a9de11fb" style="MARGIN: 0px" align="justify">&nbsp;</p><p id="pd7091530-092f-4e52-9438-24ed052c3a47" style="MARGIN: 0px" align="justify">If the notification relates to a portion of the filing checked above, identify the Item(s) to which the notification relates: Not applicable</p><p id="p25432244-62d0-42f4-a6a5-20ed3f30f34b" style="MARGIN: 0px" align="justify">&nbsp;</p><p id="pdf0d71ff-1f8e-49ff-9522-ecb42c8cd5f2" style="MARGIN: 0px" align="justify"><b>PART I - REGISTRANT INFORMATION</b></p><p style="MARGIN: 0px">&nbsp;</p><p id="p49883bbb-8243-4551-a65d-c046bbb66e16" style="MARGIN: 0px" align="justify"><table style="TEXT-ALIGN: justify; FONT: 10pt TIMES NEW ROMAN" cellspacing="0" cols="3" cellpadding="0" width="100%" align="center" border="0" >    <tr><td width="40%"><p style="MARGIN: 0px">Full Name of Registrant: </p></td><td style="BORDER-BOTTOM: black 1px solid" width="60%"><p style="MARGIN: 0px"><strong>Cosmos Holdings Inc. </strong></p></td></tr><tr height="15"><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 style="BORDER-BOTTOM: black 1px solid"><p style="MARGIN: 0px"><strong>Prime Estates &amp; Developments, Inc.</strong></p></td></tr><tr height="15"><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 style="BORDER-BOTTOM: black 1px solid"><p style="MARGIN: 0px"><strong>141 W. Jackson Blvd, Suite 4236, Chicago Illinois, 60604</strong></p></td></tr></table></p><p style="MARGIN: 0px">&nbsp; </p><p style="MARGIN: 0px"><div style="FONT-SIZE: 1pt; WIDTH: 100%; BORDER-BOTTOM: #000000 1px solid; MARGIN: 0px"></div><div style="MARGIN-BOTTOM: -12px; FONT-SIZE: 1pt; WIDTH: 100%; BORDER-BOTTOM: #000000 4px solid; MARGIN-TOP: 2px"></div><p style="MARGIN: 0px">&nbsp;</p><p id="p882eefb5-cd44-4a0d-af56-b684b0c2c185" style="MARGIN: 0px" align="justify"><b><table class="pagebreak" style="FONT: 10pt TIMES NEW ROMAN" cellspacing="0" cellpadding="0" width="100%" border="0" >    <tr><td class="hpbhr">&nbsp;</td></tr><tr><td>&nbsp;</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 id="p882eefb5-cd44-4a0d-af56-b684b0c2c185" style="MARGIN: 0px" align="justify">PART II - RULE 12B-25(b) AND (c)</b></p><p id="p1c4b4a4f-5fe5-41c2-950f-a684cc92873f" style="MARGIN: 0px" align="justify">&nbsp;</p><p id="p37ded2ff-f744-4508-9dcc-dedc92a79e51" style="MARGIN: 0px" align="justify">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)</p><p id="p0df41032-fd11-4f41-bfce-0bc756c3eb91" style="MARGIN: 0px" align="justify">&nbsp;</p><p id="pd664a59b-df57-4bc3-82c5-5b287d31632d" style="MARGIN: 0px" align="justify"><font style="FONT-FAMILY: Wingdings"><table style="TEXT-ALIGN: justify; FONT: 10pt TIMES NEW ROMAN" cellspacing="0" cellpadding="0" width="100%" border="0" >    <tr><td valign="top" width="4%"><p style="MARGIN: 0px"><font style="FONT-FAMILY: Wingdings">x</font></p></td><td style="BORDER-LEFT: black 1px solid" width="1%"></td><td valign="top" width="3%">(a)</td><td valign="top">The reasons described in reasonable detail in Part III of this form could not be eliminated without unreasonable effort or expense;</td></tr><tr><td><p style="MARGIN: 0px">&nbsp;</p></td><td style="BORDER-LEFT: black 1px solid"></td><td><p style="MARGIN: 0px">&nbsp;</p></td><td><p style="MARGIN: 0px">&nbsp; </p></td><tr height="15"><td valign="top"><p style="MARGIN: 0px"><font style="FONT-FAMILY: Wingdings">x</font></p></td><td style="BORDER-LEFT: black 1px solid"></td><td valign="top"><p style="MARGIN: 0px">(b) </p></td><td><p style="MARGIN: 0px">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><p style="MARGIN: 0px">&nbsp;</p></td><td style="BORDER-LEFT: black 1px solid"></td><td><p style="MARGIN: 0px">&nbsp;</p></td><td><p style="MARGIN: 0px">&nbsp; </p></td></tr><tr height="15"><td><p style="MARGIN: 0px">&nbsp;</p></td><td style="BORDER-LEFT: black 1px solid"></td><td><p style="MARGIN: 0px">(c) </p></td><td><p style="MARGIN: 0px">The accountant&rsquo;s statement or other exhibit required by Rule 12b-25(c) has been attached if applicable.</p></td></tr></tr></table></font><p id="p1723f853-c470-47af-871f-55762d676aff" style="MARGIN: 0px" align="justify"><b>&nbsp; </b></p><p style="MARGIN: 0px" align="justify"><b>PART III - NARRATIVE</b></p><p id="p08432755-ca4e-4d75-b785-30d24e370034" style="MARGIN: 0px" align="justify">&nbsp;</p><p id="p18287200-e9a9-40c9-b3bd-df3b2cb8704e" style="MARGIN: 0px" align="justify">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.</p><p id="pb0ee7967-bbc8-4b3c-9eca-64fe3804f65c" style="MARGIN: 0px" align="justify">&nbsp;</p><p id="p75965218-f7f9-46e6-b2e1-e5e0106ccee8" style="MARGIN: 0px" align="justify">Cosmos Holdings Inc. (the &ldquo;Company&rdquo;) could not complete the filing of its Quarterly Report on Form 10-Q for the period ended September 30, 2016 due to delays in obtaining and compiling information to be included in its Form 10-Q, which delay could not be eliminated by the Company without unreasonable effort and expense. </p><p id="p8ab007b2-d195-4fd9-8377-44debeecb8b3" style="MARGIN: 0px" align="justify">&nbsp;</p><p id="pc7aad734-c6c8-42a6-802e-bf4c4b080a54" style="MARGIN: 0px" align="justify"><b>PART IV - OTHER INFORMATION</b></p><p id="p3ecae3de-8c0c-4b27-a348-19db2d4f6ea2" style="MARGIN: 0px" align="justify">&nbsp;</p><p style="MARGIN: 0px" align="justify"><table style="TEXT-ALIGN: justify; FONT: 10pt TIMES NEW ROMAN" cellspacing="0" cellpadding="0" width="100%" border="0" >    <tr><td valign="top" width="4%">(1)</td><td valign="top">Name and telephone number of person to contact in regard to this notification:</td></tr></table></p><p style="MARGIN: 0px">&nbsp;</p><p id="p9be2b102-7f2e-487a-8644-88c0ac32fbec" style="MARGIN: 0px" align="center">Grigorios Siokas (312) 536-3102</p><p style="MARGIN: 0px">&nbsp;</p><p style="MARGIN: 0px" align="center"><table style="TEXT-ALIGN: justify; FONT: 10pt TIMES NEW ROMAN" cellspacing="0" cols="3" cellpadding="0" width="100%" align="center" border="0" >    <tr><td valign="top" width="4%"><p style="MARGIN: 0px">(2) </p></td><td><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) <font style="FONT-FAMILY: Wingdings">x </font>Yes&nbsp;&nbsp;&nbsp; <font style="FONT-FAMILY: Wingdings">o </font>No</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">(3)</p></td><td><p style="MARGIN: 0px">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? <font style="FONT-FAMILY: Wingdings">x </font>Yes&nbsp;&nbsp; &nbsp;<font style="FONT-FAMILY: Wingdings">o </font>No</p></td></tr><tr height="15"><td><p style="MARGIN: 0px">&nbsp;</p></td><td><p style="MARGIN: 0px">&nbsp;&nbsp; </p></td></tr><tr height="15"><td><p style="MARGIN: 0px">&nbsp;</p></td><td><p style="MARGIN: 0px">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></td></tr></table></p><p style="MARGIN: 0px">&nbsp;</p><p id="p838efcee-4873-4bad-9f3d-da844475ce13" style="MARGIN: 0px" align="justify">The Company&rsquo;s wholly owned subsidiary our subsidiary SkyPharm commenced its operations and sales at the end of 2015, as a result the Company&rsquo;s revenues and expenses have materially changed as compared to the nine month and three month periods ended September 30, 2015.</p><p id="pd73d4083-fb82-4ce0-8db5-7017cfaf6746" style="MARGIN: 0px" align="justify">&nbsp;</p><p style="MARGIN: 0px" align="justify"><table id="pagebreakd9290e6f-6f7b-4731-86b8-23a07d124d13" class="pagebreak" style="FONT: 10pt TIMES NEW ROMAN" cellspacing="0" cellpadding="0" width="100%" 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;</p><p id="p1cfdfb80-aae0-4e0a-8f58-b671e3bd5c59" style="MARGIN: 0px" align="justify">Cosmos Holdings Inc. has caused this notification to be signed on its behalf by the undersigned hereunto duly authorized.</p><p id="p1d72e6a0-f1e3-45c2-b360-9b8a3f17b4c6" style="MARGIN: 0px" align="justify">&nbsp;</p><p id="p26f32b9d-7fa3-4c55-8ceb-e90dfd6a5e55" style="MARGIN: 0px"><table style="TEXT-ALIGN: justify; FONT: 10pt TIMES NEW ROMAN" cellspacing="0" cellpadding="0" width="100%" border="0" >    <tr height="15"><td><p style="MARGIN: 0px">&nbsp;</p></td><td colspan="3"><p style="MARGIN: 0px" align="justify"><strong>COSMOS HOLDINGS INC.</strong></p></td></tr><tr height="15"><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%"></td></tr><tr height="15"><td valign="top"><p id="p10cb70b9-2e9c-462e-908d-622a2810e37b" style="MARGIN: 0px">Date: November 14, 2016</p></td><td valign="top"><p id="p0aeb8f74-dc85-4f9d-9ac7-fd178b451599" style="MARGIN: 0px" align="justify">By:</p></td><td style="BORDER-BOTTOM: 1px solid" valign="top"><p id="p5f879964-8c01-460c-bda3-cf016d654b3d" style="MARGIN: 0px" align="justify"><i>/s/ Grigorios Siokas</i></p></td><td></td></tr><tr height="15"><td valign="top"><p id="p0af4aa40-7f86-4e8e-9962-aae94bfca0d2" style="MARGIN: 0px"></td><td></td><td><p id="p0c38c8e7-5f06-468b-80f2-56b84f8e3a15" style="MARGIN: 0px" align="justify">Grigorios Siokas</p></td><td></td></tr><tr height="15"><td valign="top"><p id="pfa61dc77-867c-46cb-b24a-5d5e1d510b90" style="MARGIN: 0px"></td><td valign="top"></td><td valign="top"><p id="pc6b23318-91a0-4dc1-9776-82170b0ce982" style="MARGIN: 0px" align="justify">Chief Executive Officer</p><p id="p38cd243c-73a7-4f44-9dbd-7915b6d31aee" style="MARGIN: 0px" align="justify">Principal Executive Officer</p></td><td></td></tr></table></p><p id="p8f38ab29-5f1a-4ca5-a238-f8bd07c2ccfe" style="MARGIN: 0px">&nbsp;</p><p style="MARGIN: 0px">&nbsp;</p><p style="MARGIN: 0px"><table style="TEXT-ALIGN: justify; FONT: 10pt TIMES NEW ROMAN" cellspacing="0" cols="1" cellpadding="0" width="100%" align="center" border="0" >    <tr><td style="BORDER-BOTTOM: black 1px solid"><p style="MARGIN: 0px" align="center">3</p></td></tr></table></p><p style="MARGIN: 0px">&nbsp;</p></BODY></html>
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
