UNITED STATES

SECURITIES AND EXCHANGE COMMISSION

WASHINGTON, D.C. 20549



FORM 10-Q/A

(Amendment No. 1)



(Mark One)

☒ 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 000-54649



|SAMSARA LUGGAGE, INC.                                 
|------------------------------------------------------
|(Exact name of registrant as specified in its charter)



|Nevada                                                         |  | 26-0299456                           
|-------------------------------------------------------------- |  | -------------------------------------
|(State or other jurisdiction of
incorporation or organization) |  | (I.R.S. Employer 
Identification No.)
|                                                               |  |                                      
|One University Plaza, Suite 505
Hackensack, NJ                 |  | 07601                                
|(Address of principal executive offices)                       |  | (Zip Code)                           
|                                                               |  |                                      
|(855)-256-7477                                                
|(Registrant’s telephone number, including area code)          



|                                                                                  
|----------------------------------------------------------------------------------
|(Former name, former address and former fiscal year, if changed since last report)



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



|Title of each class |  | Trading Symbol(s) |  | Name of each exchange on which
registered
|------------------- |  | ----------------- |  | -----------------------------------------
|                    |  |                   |  |                                          



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 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 ☒ 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 (§
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).   Yes ☒ 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. See the definitions
of “large accelerated filer,” “accelerated filer” and “smaller reporting company” in Rule 12b-2
of the Exchange Act.



|☐ | Large accelerated filer | ☐ | Accelerated filer        
|- | ----------------------- | - | -------------------------
|☐ | Non-accelerated filer   | ☒ | Smaller reporting company
|  |                         | ☐ | 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 7(a)(2)(B) of the Securities Act.   ☐



Indicate by check mark whether the registrant
is a shell company (as defined in rule 12b-2 of the Exchange Act). Yes ☐ No ☒



The number of shares of the registrant’s
common stock outstanding as of June 30, 2020 was 3,535,935,553 shares.




















EXPLANATORY NOTE



The sole purpose of this
Amendment No. 1 (the “Amendment”) to the Quarterly Report on Form 10-Q of Samsara Luggage, Inc. (the “Company”)
that was filed with the U.S. Securities and Exchange Commission (the “SEC”) on June 29, 2020 (the “Quarterly
Report”) is to add this Explanatory Note regarding our reliance on SEC Release No. 34-88465 (the “SEC Order”)
issued by the SEC on March 25, 2020, under Section 36 of the Securities Exchange Act of 1934, as amended (the “Exchange Act”),
in connection with the filing of the Quarterly Report. The SEC Order provides conditional relief to public companies that are unable
to timely comply with their filing obligations as a result of the novel coronavirus (“COVID-19”) outbreak by extending,
subject to the conditions of the SEC Order, the filing deadline by up to 45 days for certain Exchange Act reports due on or before
July 1, 2020.



As previously disclosed
in the Company’s Current Report on Form 8-K filed with the SEC on May 11, 2020, the Company determined to rely on the relief
provided by the SEC Order to delay the filing of the Quarterly Report due to circumstances related to the COVID-19 pandemic.



The unprecedented outbreak
of COVID-19 in the United States caused the closing of the Company’s offices, interrupted manufacturing and sales, and required
the Company’s internal staff, outside accountants, and independent registered public accounting firm to work remotely, resulting
in the disruption of the Company’s operations and business. Thus, the Company was unable to timely prepare and file the Quarterly
Report that was due May 15, 2020 (the “Original Due Date”), and therefore the Company elected to rely on the conditional
filing relief provided under the SEC Order.



No other changes have been
made to the Quarterly Report, except that Part II, Item 6 of the Quarterly Report is also being amended to refer to the updated
Exhibit Index that is included herein for the purpose of including an abbreviated Section 302 Certification that is being filed
herewith. This Form 10-Q/A speaks as of the original filing date of the Quarterly Report and has not been updated to reflect events
occurring subsequent to the original filing date.















Item 6. Exhibits



|Exhibit No. |  | Description                                                                   
|----------- |  | ------------------------------------------------------------------------------
|31*         |  | Section 302 Certification of the Sarbanes-Oxley Act of 2002 of Atara Dzikowski



| | * | Filed herewith
| | - | --------------

















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.



|                   |     | SAMSARA LUGGAGE, INC.                                                                                               
|------------------ | --- | --------------------------------------------------------------------------------------------------------------------
|                   |     | (Registrant)                                                                                                        
|                   |     |                                                                                                                     
|Date: July 7, 2020 | By: | /s/ Atara Dzikowski                                                                                                 
|                   |     | Atara Dzikowski                                                                                                     
|                   |     | Chief Executive Officer 
(Principal Executive Officer,
Principal Financial Officer and
Principal Accounting Officer)