<SEC-DOCUMENT>0001477932-19-002698.txt : 20190514
<SEC-HEADER>0001477932-19-002698.hdr.sgml : 20190514
<ACCEPTANCE-DATETIME>20190514170031
ACCESSION NUMBER:		0001477932-19-002698
CONFORMED SUBMISSION TYPE:	NT 10-Q
PUBLIC DOCUMENT COUNT:		1
CONFORMED PERIOD OF REPORT:	20190331
FILED AS OF DATE:		20190514
DATE AS OF CHANGE:		20190514
EFFECTIVENESS DATE:		20190514

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			Cosmos Holdings Inc.
		CENTRAL INDEX KEY:			0001474167
		STANDARD INDUSTRIAL CLASSIFICATION:	WHOLESALE-DRUGS PROPRIETARIES & DRUGGISTS' SUNDRIES [5122]
		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:		19823624

	BUSINESS ADDRESS:	
		STREET 1:		141 W. JACKSON BLVD
		STREET 2:		SUITE 4236
		CITY:			CHICAGO
		STATE:			IL
		ZIP:			60604
		BUSINESS PHONE:		312-536-3102

	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%"><p style="MARGIN: 0px" align="center"><table style="FONT-SIZE: 1px" cellspacing="0" cellpadding="0" width="100%" border="0"><tr><td><div style="HEIGHT: 4px; WIDTH: 100%; BACKGROUND: #000000; MARGIN: 0px 0px 2px" name="hrule"></div><div style="HEIGHT: 2px; WIDTH: 100%; BACKGROUND: #000000" name="hrule"></div></td></tr></table></p><p style="MARGIN: 0px">&nbsp;</p><p style="MARGIN: 0px" align="center"><b>UNITED STATES</b></p><p style="MARGIN: 0px" align="center"><b>SECURITIES AND EXCHANGE COMMISSION</b></p><p style="MARGIN: 0px" align="center"><b>WASHINGTON, D.C.</b></p><p style="MARGIN: 0px" align="center">&nbsp;</p><p style="MARGIN: 0px" align="center"><b><font size="5">FORM 12b-25</font></b></p><p style="MARGIN: 0px" align="center">&nbsp;</p><p style="MARGIN: 0px" align="center">NOTIFICATION OF LATE FILING</p><p style="MARGIN: 0px" align="right">SEC File Number: 000-54436</p><p style="MARGIN: 0px" align="right">CUSIP Number: <u>221413206</u></p><p style="MARGIN: 0px" align="justify">&nbsp;</p><p style="MARGIN: 0px">&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 height="15"><td><p style="MARGIN: 0px 0px 0px 0in" align="justify"><b>(</b>Check One):</p></td><td colspan="2"><p style="MARGIN: 0px 0px 0px 0in" align="justify"><font face="Wingdings">&#168; </font>Form 10-K&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; <font face="Wingdings">o </font>Form 20-F&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; <font face="Wingdings">o </font>Form 11-K&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; <font face="Wingdings">x </font>Form 10-Q&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; <font style="FONT-FAMILY: Wingdings">&#168;</font> Form 10-D&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<font face="Wingdings">o </font>Form N-SAR&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; <font face="Wingdings">o </font>Form N-CSR</p></td></tr><tr height="15"><td width="10%"></td><td width="4%"></td><td valign="top"></td></tr><tr height="15"><td><p style="MARGIN: 0px 0px 0px 0in" align="justify">&nbsp;</p></td><td colspan="2"><p style="MARGIN: 0px 0px 0px 0in" align="justify"><b>For Period Ended:&nbsp;<u>March 31, 2019&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;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </u></b></p></td></tr><tr height="15"><td></td><td></td><td valign="top"></td></tr><tr height="15"><td><p style="MARGIN: 0px 0px 0px 0in" align="justify">&nbsp;</p></td><td><p style="MARGIN: 0px 0px 0px 0in" align="justify"><font face="Wingdings">&#168;</font></p></td><td valign="top"><p style="MARGIN: 0px 0px 0px 0in">Transition Report on Form 10-K</p></td></tr><tr height="15"><td><p style="MARGIN: 0px 0px 0px 0in" align="justify">&nbsp;</p></td><td><p style="MARGIN: 0px 0px 0px 0in" align="justify"><font face="Wingdings">&#168;</font></p></td><td valign="top"><p style="MARGIN: 0px 0px 0px 0in">Transition Report on Form 20-F</p></td></tr><tr height="15"><td><p style="MARGIN: 0px 0px 0px 0in" align="justify">&nbsp;</p></td><td><p style="MARGIN: 0px 0px 0px 0in" align="justify"><font face="Wingdings">&#168;</font></p></td><td valign="top"><p style="MARGIN: 0px 0px 0px 0in">Transition Report on Form 11-K</p></td></tr><tr height="15"><td><p style="MARGIN: 0px 0px 0px 0in" align="justify">&nbsp;</p></td><td><p style="MARGIN: 0px 0px 0px 0in" align="justify"><font face="Wingdings">&#168;</font></p></td><td valign="top"><p style="MARGIN: 0px 0px 0px 0in">Transition Report on Form 10-Q</p></td></tr><tr height="15"><td><p style="MARGIN: 0px 0px 0px 0in" align="justify">&nbsp;</p></td><td><p style="MARGIN: 0px 0px 0px 0in" align="justify"><font face="Wingdings">&#168;</font></p></td><td valign="top"><p style="MARGIN: 0px 0px 0px 0in">Transition Report on Form N-SAR</p></td></tr><tr height="15"><td></td><td></td><td valign="top"></td></tr><tr height="15"><td><p style="MARGIN: 0px 0px 0px 0in" align="justify">&nbsp;</p></td><td colspan="2"><p style="MARGIN: 0px 0px 0px 0in" align="justify"><b>For the Transition Period Ended: ____________________</b></p></td></tr></table></p><p style="MARGIN: 0px">&nbsp;</p><p 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:&nbsp; Not applicable</p><p style="MARGIN: 0px" align="justify">&nbsp;</p><p style="MARGIN: 0px" align="justify"><b>PART I - REGISTRANT INFORMATION</b></p><p style="MARGIN: 0px" align="justify">&nbsp;</p><p style="MARGIN: 0px" align="justify">Full Name of Registrant:&nbsp;&nbsp;<b>Cosmos Holdings Inc.</b> </p><p style="MARGIN: 0px" align="justify">Former Name if applicable:&nbsp;&nbsp; <b>Prime Estates &amp; Developments, Inc.</b></p><p style="MARGIN: 0px" align="justify">Address of Principal Executive Office:&nbsp;&nbsp; <b>141 W. Jackson Blvd, Suite 4236, Chicago Illinois, 60604</b></p><p style="MARGIN: 0px" align="justify">&nbsp;</p><p style="MARGIN: 0px" align="justify"><table style="FONT-SIZE: 1px" cellspacing="0" cellpadding="0" width="100%" border="0"><tr><td><div style="HEIGHT: 2px; WIDTH: 100%; BACKGROUND: #000000; MARGIN: 0px 0px 2px" name="hrule"></div><div style="HEIGHT: 4px; WIDTH: 100%; BACKGROUND: #000000" name="hrule"></div></td></tr></table></p><p style="MARGIN: 0px"><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><td><div style="WIDTH: 100%; PAGE-BREAK-AFTER: always; LINE-HEIGHT: 0px"></div>&nbsp;</td></tr><tr><td>&nbsp;</td></tr></table></p><p style="MARGIN: 0px">&nbsp;</p><p style="MARGIN: 0px" align="justify"><b>PART II - RULE 12B-25(b) AND (c)</b></p><p style="MARGIN: 0px" align="justify">&nbsp;</p><p 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:&nbsp; (Check box if appropriate)</p><p style="MARGIN: 0px; TEXT-INDENT: 2.5in" 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="3%"><p style="MARGIN: 0px"><font style="FONT-FAMILY: Wingdings">x</font></p></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><p style="MARGIN: 0px">&nbsp;</p></td><td><p style="MARGIN: 0px">&nbsp;</p></td><tr><td valign="top" width="3%"><p style="MARGIN: 0px"><font style="FONT-FAMILY: Wingdings">x</font></p></td><td valign="top" width="3%">(b)</td><td valign="top">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</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><td valign="top" width="3%"><p style="MARGIN: 0px">&nbsp;</p></td><td valign="top" width="3%">(c)</td><td valign="top">The accountant&#8217;s statement or other exhibit required by Rule 12b-25(c) has been attached if applicable.</td></tr></tr></tr></table></p><p style="MARGIN: 0px">&nbsp;</p><p style="MARGIN: 0px" align="justify"><b>PART III - NARRATIVE</b></p><p style="MARGIN: 0px" align="justify">&nbsp;</p><p 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 style="MARGIN: 0px" align="justify">&nbsp;</p><p style="MARGIN: 0px" align="justify">Cosmos Holdings Inc. (the &#8220;Company&#8221;) could not complete the filing of its Quarterly Report on Form 10-Q for the period ended March 31, 2019 due to delays in consolidation of financial statements for its recent acquisition of Cosmofarm Ltd., which delay could not be eliminated by the Company without unreasonable effort and expense. </p><p style="MARGIN: 0px" align="justify">&nbsp;</p><p style="MARGIN: 0px" align="justify"><b>PART IV - OTHER INFORMATION</b></p><p style="MARGIN: 0px">&nbsp;</p><p style="MARGIN: 0px">(1)&nbsp;&nbsp; Name and telephone number of person to contact in regard to this notification:</p><p style="MARGIN: 0px">&nbsp;</p><p style="MARGIN: 0px" align="center">Grigorios Siokas (<b style="MARGIN: 0px"><u>312) 536-3102</u></b></p><p style="MARGIN: 0px">&nbsp;</p><p style="MARGIN: 0px">(2)&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 twelve months or for such shorter period that the registrant was required to file such report(s) been filed?&nbsp; If the answer is no, identify report(s)</p><p style="MARGIN: 0px">&nbsp;</p><p style="MARGIN: 0px 0px 0px 17.1pt; TEXT-INDENT: 0px" align="center"><font style="FONT-FAMILY: Wingdings">x</font>&nbsp; Yes&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; <font style="FONT-FAMILY: Wingdings">&#168;</font>&nbsp; No</p><p style="MARGIN: 0px">&nbsp;</p><p style="MARGIN: 0px">(3)&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><p style="MARGIN: 0px">&nbsp;</p><p style="MARGIN: 0px 0px 0px 17.1pt; TEXT-INDENT: 0px" align="center"><font style="FONT-FAMILY: Wingdings">x</font>&nbsp; Yes&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; <font style="FONT-FAMILY: Wingdings">&#168;</font>&nbsp; No</p><p style="MARGIN: 0px">&nbsp;</p><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><p style="MARGIN: 0px" align="justify">&nbsp;</p><p style="MARGIN: 0px" align="justify">The Company completed the acquisition of Cosmofarm Ltd. on December 19, 2018 and as a result the Company&#8217;s consolidated financial statements have materially changed as compared to the quarter ended March 31, 2018.</p><p style="MARGIN: 0px">&nbsp;&nbsp; <table id="pagebreak66dd3547-88de-4bd3-b313-20ac5456c5fa" 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"><p style="MARGIN: 0px" align="center">&nbsp;2</p></td></tr><tr><td><div style="WIDTH: 100%; PAGE-BREAK-AFTER: always; LINE-HEIGHT: 0px"></div>&nbsp;</td></tr><tr><td>&nbsp;</td></tr></table></p><p style="MARGIN: 0px">&nbsp;</p><p style="MARGIN: 0px" align="left">Cosmos Holdings Inc. has caused this notification to be signed on its behalf by the undersigned hereunto duly authorized.&nbsp;&nbsp;&nbsp;&nbsp; </p><p style="MARGIN: 0px">&nbsp;</p><p style="MARGIN: 0px"><table style="FONT: 10pt TIMES NEW ROMAN" cellspacing="0" cellpadding="0" width="100%" border="0"><tr><td>&nbsp;</td><td colspan="2"><b>COSMOS HOLDINGS INC.</b></td><td></td></tr><tr><td width="47%">&nbsp;</td><td width="3%">&nbsp;</td><td width="30%">&nbsp;</td><td width="15%">&nbsp;</td></tr><tr><td>Date: May 14, 2019</td><td>By:</td><td style="BORDER-BOTTOM: black 1px solid"><i>/s/&nbsp;Grigorios Siokas</i></td><td></td></tr><tr><td><p style="MARGIN: 0px">&nbsp;</p></td><td><p style="MARGIN: 0px">&nbsp;</p></td><td>Grigorios Siokas</td><td>&nbsp;</td></tr><tr><td>&nbsp;</td><td>&nbsp;</td><td>Chief Executive Officer<p style="MARGIN: 0px" align="justify">Principal Executive Officer</p></td><td>&nbsp;</td></tr></table></p><p style="MARGIN: 0px">&nbsp; </p><p style="MARGIN: 0px"><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 style="BORDER-BOTTOM: black 1px solid"><p style="MARGIN: 0px" align="center">&nbsp;3</p></td></tr></table></p><p style="MARGIN: 0px">&nbsp;</p></BODY><!--Document Created by EDGARMaster--></html>
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
