**UNITED    STATES    SECURITIES AND EXCHANGE COMMISSIONWashington, DC 20549** 

**FORM  10-Q/A**

**Amendment No. 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**

[   	]      [    ]    	TRANSITION REPORT PURSUANT TO SECTION 13 or 15(d) OF THE EXCHANGE ACT                           For the transition period from _____________ to ____________

Commission    File Number:  *333-120120-01*

   **    **

**KIDOZ INC.**

(Exact  name of small business issuer as specified in its charter)

 

| **ANGUILLA **                                                  |   | **98-0206369**                            |
|---------------------------------------------------------------------|--------|-------------------------------------------|
| (State      or other jurisdiction of incorporation or organization) |   | (I.R.S.      Employer Identification No.) |

 

**Hansa Bank Building, Ground  Floor, Landsome Road**

**AI-2640, The    Valley, Anguilla, B.W.I**

(Address  of principal executive offices) 

   

**(888) 374-2163**

(Issuer's  telephone number)

 

	Securities registered	pursuant to Section 12(b) of the Act:

| Title of each class
			Trading Symbol(s)
			Name of each exchange on which			registered
			Common Shares
			KIDZ
			Toronto Venture			Stock Exchange
	 

			Indicate by check mark whether the			registrant (1) filed all reports required to be filed by Sections 13			or 15(d) of the Exchange Act during the past 12 months (or for such			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.                                    			                                         Yes [X]       No [  ]
			Indicate by check mark			whether the registrant has submitted electronically every			Interactive Data File required to be submitted pursuant to Rule 405			of Regulation S-T (Section 232.405 of this chapter) during the preceding 12			months (or for such shorter period that the registrant was required			to submit such files).                       			                                         Yes [X]       No [  ]
			Indicate by check mark			whether the registrant is a large accelerated filer, an accelerated			filer, a non-accelerated filer, or a smaller reporting company, or			an emerging growth company. 

			Large accelerated			filer   [ 			]                               Accelerated file			                        [  ]

			Non-accelerated filer			    [ 			]                               Smaller reporting			company         [X]

			                                                                       			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.    Yes [  ]       No  [  ]
			Indicate by check mark whether the			registrant is a shell company (as defined in Rule 12b-2 of the			Exchange			Act).                                                              			        Yes [  ]       No  [X]
APPLICABLE ONLY TO CORPORATE ISSUERS			The number of outstanding shares of			the Issuer's common stock, no par value per share, was 131,124,989			as of June 9, 2020.                  
 

**EXPLANATORY NOTE FOR AMENDMENT NO. 1**

Kidoz Inc. (the "Company") isfiling this Amendment No. 1 on Form 10-Q/A (this "Amendment") to its QuarterlyReport on Form 10-Q/A for the quarter ended March 31, 2020, originally filedwith the Securities and Exchange Commission (the "SEC") on June 1, 2020 (the "Original Filing"). The sole purpose of this Amendment No. 1is to add this Explanatory Note which was inadvertently omitted from theOriginal Form 10-Q.

This Amendment No. 1 does notreflect events occurring after June 1, 2020, the date of the filing of theQuarterly Report, or modify or update those disclosures that may have beenaffected by subsequent events.

The Registrantis filing this Amendment to include those disclosures required by the SEC'sMarch 4, 2020 Order (Release No. 34-88318), as modified on March 25, 2020(Release No. 34-88465) (the "SEC Order"). This Form 10-Q/A is being filed inreliance on the SEC Order.

On March 4,2020, the U.S. Securities and Exchange Commission (the "SEC") issued an orderunder Section 36 (Release No. 34-88318) of the Securities Exchange Act of 1934,as amended ("Exchange Act"), granting exemptions from specified provisions ofthe Exchange Act and certain rules thereunder. On March 25, 2020, the order wasmodified and superseded by a new SEC order (Release No. 34-88465), whichprovides conditional relief to public companies that are unable to timely complywith their filing obligations as a result of the novel Coronavirus ("COVID- 19")outbreak (the "SEC Order"). The SEC Order provides that a registrant subject tothe reporting requirements of Exchange Act Section 13(a) or 15(d), and anyperson required to make any filings with respect to such registrant, is exemptfrom any requirement to file or furnish materials with the Commission underExchange Act Sections 13(a), 13(f), 13(g), 14(a), 14(c), 14(f), 15(d) andRegulations 13A, Regulation 13D-G (except for those provisions mandating thefiling of Schedule 13D or amendments to Schedule 13D), 14A, 14C and 15D, andExchange Act Rules 13f-1, and 14f-1, as applicable, if the following conditionsare satisfied.

*(a) Theregistrant or any person required to make any filings with respect to such aregistrant is unable to meet a filing deadline due to circumstances related toCOVID-19;*

*(b) Anyregistrant relying on this Order furnishes to the Commission a Form 8-K or, ifeligible, a Form 6 by the later of March 16 or the original filing deadline ofthe report stating:*

*(1) that it is relying on this Order;*

*(2) a briefdescription of the reasons why it could not file such report, schedule or formon a timely basis;*

*(3) theestimated date by which the report, schedule, or form is expected to be filed;*

*(4) a companyspecific risk factor or factors explaining the impact, if material, of COVID-19on its business; and*

*(5) if thereason the subject report cannot be filed timely relates to the inability of anyperson, other than the registrant, to furnish any required opinion, report orcertification, the Form 8-K or Form 6-K shall have attached as an exhibit astatement signed by such person stating the specific reasons why such person isunable to furnish the required opinion, report or certification on or before thedate such report must be filed.*

 

*(c) Theregistrant or any person required to make any filings with respect to such aregistrant files with the Commission any report, schedule, or form required tobe filed no later than 45 days after the original due date; and*

*(d) In anyreport, schedule or form filed by the applicable deadline pursuant to paragraph(c) above, the registrant or any person required to make any filings withrespect to such a registrant must disclose that it is relying on this Order andstate the reasons why it could not file such report, schedule or form on atimely basis.*

As previouslyreported on Form 8-K filed on May 14, 2020, and on Form 8-K/A on May 29, 2020,the Company was unable to file its Form 10-Q for the quarter ended March 31,2020 by the original deadline, due to circumstances related to the COVID-19pandemic. 

On March 11,2020, the Company took the decision that its employees will commence workingfrom home so as to reduce the spread of COVID-19. The spread of Coronavirusrelated illness, such as COVID-19, within the offices of the Company or amongits key employees, notwithstanding work-from-home arrangements, could severelyimpair the operational capabilities of the Company resulting in harm to theCompany's business and its operating results.

The COVID-19restrictions particularly in Israel, caused the Company significant disruptionsin the following areas, 1) limited access to the Company's facilities and 2) thestay at home orders, all of which is resulting in limited support from our staffand professional advisors. This has, in turn, delayed the Company's ability toobtain all of the necessary financial records that it needs to permit theCompany to prepare and complete its Form 10-Q Quarterly report in a timelymanner.

In addition, asrequired by Rule 12b-15 and 13a-14 under the Exchange Act, the Company isincluding in this Amendment certifications from its Co-Chief Executive Officersand Chief Financial Officer as required by Rule 13a-14(a) or Rule 15d-14(a) ofthe Exchange Act as exhibits to this Amendment. Because no financial statementshave been included in this Amendment and this Amendment does not contain oramend 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,because no financial statements have been included in this Amendment,certifications pursuant to Section 906 of the Sarbanes-Oxley Act of 2002 havebeen omitted.

Except asdescribed above, this Amendment does not amend, modify or update disclosures in,or exhibits to, the Original Filing. Furthermore, this Amendment does not changeany previously reported financial results, nor does it reflect events occurringafter the filing of the Original Filing. Accordingly, this Amendment should beread in conjunction with the Original Filing and the Company's filings with theSEC subsequent to the Original Filing.

 

**ITEM 6.          Exhibits**

**Exhibits**

Thefollowing instruments are included as exhibits to this Report.  Exhibitsincorporated by reference are so indicated.

**Exhibit Number**
**Description**
31.1
Certificate of		Co-Chief Executive Officer pursuant to the Securities Exchange Act Rules		13a-15(e) and 15d -15(e) as adopted pursuant to Section 302 of the		Sarbanes-Oxley Act of 2002 dated May		28, 2020.
31.2
Certificate of		Co-Chief Executive Officer pursuant to the Securities Exchange Act Rules		13a-15(e) and 15d -15(e) as adopted pursuant to Section 302 of the		Sarbanes-Oxley Act of 2002 dated June 9, 2020.
31.3
Certificate of		Chief Financial Officer pursuant to the Securities Exchange Act Rules		13a-15(e) and 15d -15(e) as adopted pursuant to Section 302 of the		Sarbanes-Oxley Act of 2002 dated June 9, 2020.
32.1
Certification from		the Co-Chief Executive Officer of Kidoz Inc.  pursuant to 18 U.S.C.		Section 1350, as adopted pursuant to Section 906 of the Sarbanes-Oxley		Act of 2002 dated June 9, 2020.
 

 

 

**SIGNATURES**

In accordance with therequirements of the Exchange Act, the registrant caused this report to be signedon its behalf by the undersigned, thereunto duly authorized. 

 

		Date: 
		June 9, 2020
 
**KIDOZ		INC.**
		 
		 
		(Registrant)
		Date: 
		June 9, 2020
*           *
*            /S/ J.M. Williams*
		 
		 
J. M. Williams,		Co-Chief Executive Officer 

(Principal		Executive Officer)
		Date: 
		June 9, 2020
*           *
*            /S/		E. Ben Tora*
		 
		 
		 
E. Ben Tora, Co		-Chief Executive Officer

(Principal		Executive Officer)
		Date: 
		June 9, 2020
		 
* *

*            /S/		H. W. Bromley*
** **
		 
H.W. Bromley, Chief		Financial Officer

(Principal		Accounting Officer)
** **

 

**EXHIBIT 31.1**

**CERTIFICATIONS**

I, J. M. Williams, certify that:

1.            I have reviewed this Amendment No. 1 to the Quarterly Report onForm 10-Q of Kidoz Inc.; and

2.            Based on my knowledge, this reportdoes not contain any untrue statement of a material fact or omit to state amaterial fact necessary to make the statements made, in light of thecircumstances under which such statements were made, not misleading with respectto the period covered by this report.

***Signed*****:           **/s/ J. M. Williams**         **                                                            ***Date :***June 9, 2020

J. M. Williams, 

Co-Chief Executive Officer, 

 

**EXHIBIT 31.2**

**CERTIFICATIONS**

I, E. Ben Tora, certify that:

1.            I have reviewed this Amendment No. 1 to the Quarterly Report onForm 10-Q of Kidoz Inc.; and

2.            Based on my knowledge, this reportdoes not contain any untrue statement of a material fact or omit to state amaterial fact necessary to make the statements made, in light of thecircumstances under which such statements were made, not misleading with respectto the period covered by this report.

***Signed*****:           **/s/ E. Ben Tora** **                                                            ***Date :***June 9, 2020

E. Ben Tora, 

Co-Chief Executive Officer, 

 

**EXHIBIT 31.3**

**CERTIFICATIONS**

I, H. W. Bromley, certify that:

1.             I have reviewed thisAmendment No. 1 to the Quarterly Report on Form 10-Q of Kidoz Inc.; and

2.            Based on my knowledge, this reportdoes not contain any untrue statement of a material fact or omit to state amaterial fact necessary to make the statements made, in light of thecircumstances under which such statements were made, not misleading with respectto the period covered by this report.

***Signed*****: /s/**H. W. Bromley**      **                                                            ***Date :***June 9, 2020

H.W. Bromley, 

Chief Financial Officer

(Principal AccountingOfficer)

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