BRFH 10-Q/A
Barfresh Food Group Inc. (BRFH)
UNITEDSTATES
SECURITIESAND EXCHANGE COMMISSION
Washington,D.C. 20549
FORM10-Q/A
AmendmentNo. 1
(Mark One)
[X]QUARTERLY REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934
For the quarterly period ended March 31, 2020
or
[ ]TRANSITION REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934
For the transition period from ________________ to ___________________
Commission File Number: 000-55131
BARFRESHFOOD GROUP INC.
(Exact name of registrant as specified in its charter)
| Delaware | 27-1994406 |
|---|---|
| (State<br> or other jurisdiction of<br><br> <br>incorporation<br> or organization) | (I.R.S.<br> Employer<br><br> <br>Identification<br> No.) |
| 3600 Wilshire Blvd., Suite 1720,<br><br> <br>Los Angeles, California | 90010 |
| (Address<br> of principal executive offices) | (Zip<br> Code) |
310-598-7113
(Registrant’s telephone number, including area code)
NotApplicable
(Former name, former address and former fiscal year, if changed since last report)
Indicate by check mark whether the registrant (1) has filed all reports required to be filed by Section 13 or 15(d) of the Securities Exchange Act of 1934 during the preceding 12 months (or for shorter period that the registrant was required to file such reports), and (2) has been subject to such filing requirements for the past 90 days.
[X] Yes [ ] No
Indicate by check mark whether the registrant has submitted electronically and posted on its corporate Web site, if any, every Interactive Data File required to be submitted and posted pursuant to Rule 405 of Regulation S-T (§232.405 of this chapter) during the preceding 12 months (or for such shorter period that the registrant was required to submit and post such files).
[X] Yes [ ] No
Indicate by check mark whether the registrant is a large accelerated filer, an accelerated filer, a non-accelerated filer, a smaller reporting company or an emerging growth company. See definitions of “large accelerated filer,” “accelerated filer,” “smaller reporting company” and “emerging growth company” in Rule 12b-2 of the Exchange Act. (Check one)
| Large<br> Accelerated Filer [ ] | Accelerated<br> Filer [ ] | Non-Accelerated<br> Filer (do not check if Smaller Reporting Company) [ ] |
|---|---|---|
| Smaller<br> Reporting Company [X] | Emerging<br> 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. [ ]
Indicate by check mark whether the registrant is a shell company (as defined in Rule 12b-2 of the Exchange Act).
[ ] Yes [X] No
As of July 10, 2020, there were 143,247,603 outstanding shares of common stock of the registrant.
Securities registered pursuant to Section 12(b) of the Act: None
Securities registered pursuant to Section 12(g) of the Act:
| Title<br> of each class |
|---|
| common<br> stock, $0.000001 par value |
EXPLANATORYNOTE
Barfresh Food Group, Inc., a Delaware corporation (“Barfresh” or the “Company”) is filing this Amendment No. 1 (this “Amendment”) to its Annual Report on Form 10-Q for the quarter ended March 31, 2020 (the “Original 10-Q”), as originally filed with the Securities and Exchange Commission (the “SEC”) on June 25, 2020, solely to disclose that the Company had filed the Original 10-Q after the May 15, 2020 deadline applicable to the Company for the filing of a Form 10-Q in reliance on the 45-day extension provided by an order issued by the SEC pursuant to Section 36 of the Securities Exchange Act of 1934, as amended (the “Exchange Act”) (Release No. 34-88465 dated March 25, 2020) (the “Order”).
On May 14, 2020, the Company filed a Current Report on Form 8-K to indicate its intention to rely on the Order for such extension. Consistent with the Company’s statements made in the Form 8-K, Barfresh was unable to file the Original 10-Q prior to the prescribed May 15, 2020 filing date because the Company’s operations have been impacted by the novel coronavirus disease 2019 ( “COVID-19”). As a result of COVID-19, Barfresh has been following the recommendations of health authorities to minimize exposure risk for our employees, including allowing employees to work remotely to the extent possible. This impacted the normal interactions and collaborations among our accounting and financial reporting personnel involved with the completion of the quarterly review and preparation of the Original 10-Q. This impacted the timing of the review, preparation and completion of our financial statements for the first quarter of 2020.
In accordance with Rule 12b-15 under the Exchange Act, the Company is including in this Amendment certifications from its principal executive officer and principal financial officer as required by Rule 13a-14(a) or Rule 15d-14(a) of the Exchange Act as exhibits to this Amendment. Because no financial statements have been included in this Amendment and this Amendment does not contain or amend any disclosure with respect to Items 307 and 308 of Regulation S-K, paragraphs 3, 4 and 5 of the certifications have been omitted. Similarly, we are not including the certifications under Section 906 of the Sarbanes-Oxley Act of 2002 as no financial statements are being filed with this Amendment.
Except as described above, this Amendment does not amend, modify or update the information in, or exhibits to, the Original 10-Q. Furthermore, this Amendment does not change any previously reported financial results nor does it reflect events occurring after the filing of the Original 10-Q. This Amendment should be read in conjunction with the Original 10-Q and with the Company’s other filings made with the SEC subsequent to the filing of the Original 10-Q.
Item6. Exhibits.
SIGNATURES
Pursuant to the requirements of the Securities Exchange Act of 1934, the registrant has duly caused this report to be signed on its behalf by the undersigned thereunto duly authorized.
| BARFRESH FOOD GROUP INC. | ||
|---|---|---|
| Date:<br> July 20, 2020 | By: | /s/ Riccardo Delle Coste |
| Riccardo<br> Delle Coste<br><br> <br>Chief<br> Executive Officer<br><br> <br>(Principal<br> Executive Officer) | ||
| Date:<br> July 20, 2020 | By: | /s/ Raffi Loussararian |
| Vice<br> President of Finance<br><br> <br>(Principal<br> Accounting Officer) |
Exhibit31.1
CERTIFICATIONOF PRINCIPAL EXECUTIVE OFFICER
PURSUANTTO 18 U.S.C. SECTION 1350,
ASADOPTED PURSUANT TO
SECTION302 OF THE SARBANES-OXLEY ACT OF 2002
I, Riccardo Delle Coste, certify that:
| 1. | I<br> have reviewed this Form 10-Q/A of Barfresh Food Group Inc.; | |
|---|---|---|
| 2. | Based<br> on my knowledge, this report does not contain any untrue statement of a material fact or omit to state a material fact necessary<br> to make the statements made, in light of the circumstances under which such statements were made, not misleading with respect<br> to the period covered by this report; | |
| Dated:<br> July 20, 2020 | By: | /s/ Riccardo Delle Coste |
| --- | --- | --- |
| Riccardo<br> Delle Coste<br><br> <br>Chief<br> Executive Officer<br><br> <br>(Principal<br> Executive Officer) |
Exhibit31.2
CERTIFICATIONOF PRINCIPAL ACCOUNTING OFFICER
PURSUANTTO 18 U.S.C. SECTION 1350,
ASADOPTED PURSUANT TO
SECTION302 OF THE SARBANES-OXLEY ACT OF 2002
I, Raffi Loussararian, certify that:
| 1. | I<br> have reviewed this Form 10-Q/A of Barfresh Food Group Inc.; | |
|---|---|---|
| 2. | Based<br> on my knowledge, this report does not contain any untrue statement of a material fact or omit to state a material fact necessary<br> to make the statements made, in light of the circumstances under which such statements were made, not misleading with respect<br> to the period covered by this report; | |
| Dated:<br> July 20, 2020 | By: | /s/ Raffi Loussararian |
| --- | --- | --- |
| Vice<br> President of Finance<br><br> <br>(Principal<br> Accounting Officer) |