UNITED STATES

SECURITIES AND EXCHANGE COMMISSION

Washington, D.C. 20549

 

FORM 8-K

 

CURRENT REPORT

Pursuant to Section 13 OR 15(d) of the Securities Exchange Act of 1934

 

Date of Report (Date of earliest event reported): March 30, 2020

 

DIAMONDHEAD CASINO CORPORATION

 

DELAWARE

COMMISSION FILE NUMBER: 0-17529

IRS EMPLOYER IDENTIFICATION NO. 59-2935476

 

1013 Princess Street

Alexandria, Virginia 22314

(703) 683-6800

 

Check the appropriate box below if the Form 8-K filing is intended to simultaneously satisfy the filing obligation of the registrant under any of the following provisions:

 

[  ] Written communications pursuant to Rule 425 under the Securities Act.

[  ] Soliciting material pursuant to Rule 14a- 12 under the Securities Act.

[  ] Pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange Act.

[  ] Pre-commencement communications pursuant to Rule 14e-4(c) under the Exchange Act.

 

Securities registered pursuant to Section 12(b) of the Act: None.

 

Title of Each Class   Trading Symbol(s)   Name of Each Exchange on Which Registered
         

 

Indicate by check mark whether the registrant is an emerging growth company as defined in Rule 405 of the Securities Act of 1933 (§230.405 of this chapter) or Rule 12b-2 of the Securities Exchange Act of 1934 (§240.12b-2 of this chapter).

 

Emerging growth company [  ]

 

If an emerging growth company, indicate by check mark if the registrant has elected not to use the extended transition period for complying with any new or revised financial accounting standards provided pursuant to Section 13(a) of the Exchange Act. [  ]

 

 

 

     
 

 

Item 8.01 Other Events.

 

On March 4, 2020, the U.S. Securities and Exchange Commission (the “Commission”) issued an order under Section 36 (Release No. 34-88318) of the Securities Exchange Act of 1934 (“Exchange Act”) granting exemptions from specified provisions of the Exchange Act and certain rules thereunder (the “Order”). The Order provides that a registrant (as defined in Exchange Act Rule 12b-2) subject to the reporting requirements of Exchange Act Section 13(a) or 15(d), and any person required to make any filings with respect to such a registrant, is exempt from any requirement to file or furnish materials with the Commission under Exchange Act Sections 13(a), 13(f), 13(g), 14(a), 14(c), 14(f), 15(d) and Regulations 13A, Regulation 13D-G (except for those provisions mandating the filing of Schedule 13D or amendments to Schedule 13D), 14A, 14C and 15D, and Exchange Act Rules 13f-1, and 14f-1, as applicable, where certain conditions are satisfied.

 

The Company is furnishing this Current Report on Form 8-K to indicate its reliance on the Order in connection with the Company’s Annual Report on Form 10-K for the year ended December 31, 2019 as a result of the circumstances set forth below.

 

As a result of the travel and work restrictions and financial problems stemming from the COVID-19 pandemic, the Company is unable to meet with and obtain the personnel and other resources it needs to compile all information for the financial statements and related disclosures required to be incorporated into its Form 10-K for the period ended December 31,2019 and to file a timely and accurate Annual Report on Form 10-K for the year ended December 31, 2019 by the prescribed date without undue hardship and expense to the Company. In addition, the Company may be supplementing its Form 10-K disclosures with certain risk factors due to the pandemic which are highly uncertain and cannot be predicted at this point.

 

Accordingly, in reliance upon the Order, the Company intends to file its Annual Report on Form 10-K approximately 45 days after March 30, 2020.

 

     
 

 

SIGNATURES

 

Pursuant to the requirement of the Securities Exchange Act of 1934, the Registrant has duly caused this report to be signed on its behalf by the undersigned hereunto duly authorized.

 

  DIAMONDHEAD CASINO CORPORATION
     
  By: /s/ Deborah A. Vitale
    Deborah A. Vitale
    President

 

Dated: March 30, 2020