UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549
 
 
FORM 12b-25
 
NOTIFICATION OF LATE FILING
OMB APPROVAL
 
OMB Number:  
Expires:  
3235-0058
February 28, 2022
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SEC FILE NUMBER

 
CUSIP NUMBER


(Check one): ☐  Form 10-K 
☐  Form 20-F 
☐  Form 11-K
☒  Form 10-Q 
☐  Form 10-D  ☐  Form N-CEN ☐  Form N-CSR

 
For Period Ended:  June 30, 2024                            
 
☐  Transition Report on Form 10-K
 
☐  Transition Report on Form 20-F
 
☐  Transition Report on Form 11-K
 
☐  Transition Report on Form 10-Q
 
For the Transition Period Ended:
 

Read Instruction (on back page) Before Preparing Form. Please Print or Type.
Nothing in this form shall be construed to imply that the Commission has verified any information contained herein.

If the notification relates to a portion of the filing checked above, identify the Item(s) to which the notification relates:

PART I — REGISTRANT INFORMATION

 
Full Name of Registrant: Allied Gaming & Entertainment Inc.
 
 
Former Name if Applicable: Allied Esports Entertainment, Inc.
 
 
Address of Principal Executive Office (Street and Number): 745 Fifth Avenue, Suite 500
 
 
City, State and Zip Code: New York, NY 10151


PART II — RULES 12b-25(b) AND (c)

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)


(a)
The reason described in reasonable detail in Part III of this form could not be eliminated without unreasonable effort or expense;
(b)
The subject annual report, semi-annual report, transition report on Form 10-K, Form 20-F, Form 11-K, Form N-CEN 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
(c)
The accountant’s statement or other exhibit required by Rule 12b-25(c) has been attached if applicable.
 

Persons who are to respond to the collection of information contained in this form are not required to respond unless the form displays a currently valid OMB control number.
SEC 1344 (06-19)

PART III — NARRATIVE

State below in reasonable detail why Forms 10-K, 20-F, 11-K, 10-Q, 10-D, N-CEN, N-CSR, or the transition report or portion thereof, could not be filed within the prescribed time period.
The Company’s Quarterly Report on Form 10-Q for the fiscal quarter ended June 30, 2024 cannot be filed within the prescribed time period without unreasonable effort or expense, because the Company requires additional time to work with its independent auditor to complete and finalize the accounting treatment of various corporate transactions and events which occurred during the quarterly period. As a result, such Form 10-Q cannot be filed within the prescribed time period, and will be filed on or before the fifth calendar day following the prescribed due date.

PART IV — OTHER INFORMATION
 
(1)
Name and telephone number of person to contact in regard to this notification

  Roy Anderson
 
(646)
 
768-4241
(Name)
 
(Area Code)
 
(Telephone Number)
 
(2)
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 required to file such report(s) been filed? If answer is no, identify report(s).
Yes  ☒       No  ☐    


(3)
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?
Yes  ☐       No  ☒    
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.


Allied Gaming & Entertainment Inc.
(Name of Registrant as Specified in Charter)

has caused this notification to be signed on its behalf by the undersigned hereunto duly authorized.
 
Date   
August 14, 2024
 
By   
/s/ Roy Anderson
       
Roy Anderson
       
Chief Financial Officer



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