NT 10-K

UNITED STATES

SECURITIES AND EXCHANGE COMMISSION

Washington,  D.C. 20549 


 

FORM 12b-25

 

NOTIFICATION OF LATE FILING

 

 

 

(Check one):  Form 10-KForm 20-FForm 11-KForm 10-QForm 10-DForm N-SAR

 

 

Form N-CSR

For Period Ended December 31, 2014

 

 

Transition Report on Form 10-K

 

Transition Report on Form 20-F

 

Transition Report on Form 11-K

 

Transition Report on Form 10-Q

 

Transition Report on Form N-SAR

For the Transition Period Ended:

 

 

 

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

 

GOLD RESOURCE CORPORATION

Full Name of Registrant

 

Former Name if Applicable

 

2886 Carriage Manor Point

Address of Principal Executive Office (Street and Number)

 

Colorado Springs,  Colorado 80906

City, State and Zip Code

 

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-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

(c) The accountant's statement or other exhibit required by Rule 12b-25(c) has been attached if applicable.

 

PART III – NARRATIVE

 

State below in reasonable detail why Forms 10-K, 20-F, 11-K, 10-Q, 10-D, N-SAR, N-CSR, or the transition report or portion thereof, could not be filed within the prescribed time period.

The registrant is unable to file its Annual Report on Form 10-K within the prescribed time period without unreasonable effort or expense due to its need for additional time to review and finalize the income tax information related to its Mexican operations in order to properly prepare a complete and accurate report. In addition, the registrant has not completed its testing and assessment of the effectiveness of its internal control over financial reporting due in part to identified control deficiencies related to completeness and accuracy of underlying data used in the determination of its income tax provision. These deficiencies, or combination of deficiencies, may result in a material weakness. There is a possibility that upon completion of its testing and assessment of the effectiveness of internal control over financial reporting, the registrant may determine that there are additional material weaknesses.

Any additional procedures and analysis to be performed by management related to the preparation of the income tax provision and financial statement information for the Form 10-K are not expected to result in any material change to previously reported financial statements. 

SEC 1344 (05-06)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.

 

(Attach extra Sheets if Needed)

PART IV – OTHER INFORMATION

 

(1)  Name and telephone number of person to contact in regard to this notification

 

Joe A. Rodriguez720459-3855

(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.

 

      GOLD RESOURCE CORPORATION

  (Name of Registrant as Specified in Charter)

 

has caused this notification to be signed on its behalf by the undersigned hereunto duly authorized.

 

 

 

 

 

 

Date:March 17, 2015By:  /s/ Joe A. Rodriguez

   Chief Financial Officer

 

INSTRUCTION: The form may be signed by an executive officer of the registrant or by any other duly authorized representative. The name and title of the person signing the form shall be typed or printed beneath the signature. If the statement is signed on behalf of the registrant by an authorized representative (other than an executive officer), evidence of the representative's authority to sign on behalf of the registrant shall be filed with the form.

 

ATTENTION

Intentional misstatements or omissions of fact constitute Federal Criminal Violations (See 18 U.S.C. 1001).

 

PART IV – OTHER INFORMATION

 

(3) The registrant began capitalizing expenses related to mine development costs in 2014 and expects to report a significant decrease in such expenses and a corresponding increase in income compared to the same period of 2013.