**UNITEDSTATES**

**SECURITIESAND EXCHANGE COMMISSION**

**Washington,D.C. 20549**

**Form 10-K/A**

**Amendment No. 1**

(Mark One) 

**|X|  ANNUAL REPORT UNDER SECTION 13 OR 15(d) OF THE**

**SECURITIES EXCHANGE ACT OF 1934**

** **

	For the fiscal year ended December 31, 2019

Or

**   |_|  TRANSITION REPORT UNDER SECTION 13 OR 15(d) OF THE**

**SECURITIES  EXCHANGE ACT OF 193**

Forthe transition period from                to                   

*Commissionfile number 333-120120-01*

 

**KIDOZ INC****.**

**(Previously		Shoal Games Ltd.)**

(Exactname of registrant as specified in its charter)

   

| ANGUILLA, B.W.I.                                                      |   | 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, including area code)

 

**Securities registered under Section 12(b) of the  Exchange Act:**

 

None    

(Title  of Each Class & Name of each exchange on which registered)

 

**Securities  registered under section 12(g) of the Exchange Act:**

 

COMMON STOCK,    NO PAR VALUE PER SHARE

(Title of    Class)

Indicate by check mark	if the registrant is a well-known seasoned issuer, as defined in Rule 405 of	the Securities Act.	      	                                                                                	 Yes  [   ]	       No  [ X ]	

	Indicate by check mark if the registrant is	not required to file reports pursuant to Section 13 or Section 15(d) of the	Act.    	                                                                                   	 Yes   [   ]	       No  [ X ]

 

| 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  [ X ] 			       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 during the preceding 12 months. Yes  [			X ]         No [   ]			
			Indicate by check mark if disclosure of delinquent filers pursuant			to Item 405 of Regulation S-K is not contained herein, and will not			be contained, to the best of registrant's knowledge, in definitive			proxy or information statements incorporated by reference in Part			III of this Form 10-K or any amendment to this			
			Form 10-K.                                                                         			[   ]			
			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      [ X ]			
			Indicate by check mark whether the			registrant is a shell company (as defined in Rule 12b-2 of the			Act).                                                                                              			Yes  [   ]       No  [ X ]
			State issuer's revenues for its most recent fiscal year.                                           $4,517,379
			State the aggregate market value of the voting and non-voting common			equity held by non-affiliates computed by reference to the price at			which the common equity was last sold, or the average bid and asked			price and asked price of such common equity, as of the last business			day of the registrant's most recently completed second fiscal			quarter. 

			Our common stock is quoted on the TSX Venture Exchange in Canada			under the symbol "KIDZ" (previously "SGW"). The closing share price			as of June 9, 2020, being CAD$0.345 (approximately US$0.26) per			share under symbol KIDZ on the TSX Venture Exchange and is quoted on			the Over the Counter Markets - The Venture Marketplace ("OTCQB")			operated by OTC Markets Group Inc. (http://www.otcmarkets.com/)			under the symbol "KDOZF and the aggregate market value of the voting			and non-voting common equity held by non-affiliates is $16,148,646. 
**APPLICABLE ONLY TO CORPORATE			REGISTRANTS**

Indicate the			number of shares outstanding of the registrant's common stock, no			par value per share, was 131,124,989 as of  June 9, 2020. 
**DOCUMENTS INCORPORATED BY REFERENCE**

			The merger of Bingo.com, Inc. with			Shoal Games Ltd., which was approved by the Securities Exchange			Commission on March 8, 2005, and is effective on April 7, 2005, is			described in the prospectus filed under Rule 424(b) of the			Securities Act and the Form S-4, which were filed on March 9, 2005,			and March 4, 2005, respectively. The Company filed Form SB2 on			September 18, 2007, for the registration of shares originally issued			in the private placement. In addition, the Company filed a TSX			Venture Exchange Listing Application for the TSX-V listing on June			29, 2015.
	 Page 1

**EXPLANATORY NOTE FOR AMENDMENT NO. 1**

Kidoz Inc. (the "Company") isfiling this Amendment No. 1 on Form 10-K/A (this "Amendment") to its AnnualReport on Form 10-K for the fiscal year ended December 31, 2019, originallyfiled with the Securities and Exchange Commission (the "SEC") on April 22, 2020(the "Original Filing"). This Amendment No. 1 does not reflect events occurringafter April 22, 2020, the date of the filing of the Annual Report, or modify orupdate those disclosures that may have been affected by subsequent events.

TheRegistrant is filing this Amendment to include those disclosures required by theSEC's March 4, 2020 Order (Release No. 34-88318), as modified on March 25, 2020(Release No. 34-88465) (the "SEC Order"). This Form 10-K/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 brief description of the reasons why it could not file such report,schedule or form on a timely basis;*

*(3) the estimated date by which the report, schedule, or form is expected tobe filed;*

*(4) a company specific risk factor or factors explaining the impact, ifmaterial, of COVID-19 on its business; and*

*(5) if the reason the subject report cannot be filed timely relates to theinability of any person, other than the registrant, to furnish any requiredopinion, report or certification, the Form 8-K or Form 6-K shall have attachedas an exhibit a statement signed by such person stating the specific reasons whysuch person is unable to furnish the required opinion, report or certificationon or before the date 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*

	 Page 2

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

Aspreviously reported on Form 8-K filed on March 27, 2019 and on Form 8-K/A on May29, 2020, the Company was unable to file its Form 10-K for the fiscal year endedDecember 31, 2019 by the original deadline, due to circumstances related to theCOVID-19 pandemic. 

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-K 2019 annual report in a timelymanner.

In addition,as required 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.

	 Page 3

**PART IV**

**ITEMS 15.  EXHIBITS**

The exhibitsrequired by Item 601 of Regulation S-K are listed in the accompanying ExhibitIndex at the end of this report.  Each management contract or compensatory planor arrangement required to be filed as an exhibit to this Form 10-K has beenidentified. 

**SIGNATURES**

Pursuant to the requirements of Section 13 or 15(d) of the Securities ExchangeAct of 1934, the registrant has duly caused this report to be signed on itsbehalf by the undersigned, thereunto duly authorized.

**KIDOZ INC.**

**(previouslyShoal Games Ltd.)**

** **

By:       /s/ J. M. Williams

J. M. Williams

Co-Chief Executive Officer

 

By:       /s/ E. Ben Tora

E. Ben Tora

Co-Chief Executive Officer

 

Date:    June 9, 2020

Pursuant to the requirements ofthe Securities Exchange Act of 1934, this report has been signed below by thefollowing persons on behalf of the registrant and in the capacities and on thedates indicated. 

Signature
Title		
Date
By:       /s/ J. M.Williams                      Co-Chief Executive Officer                  June 9, 2020

J. M. Williams                           

 

By:       /s/ E. BenTora                         Co-Chief Executive Officer                  June 9, 2020

E. Ben Tora                              

 

By:       /s/ H. W.Bromley*        **           *Chief FinancialOfficer                          June 9, 2020

H. W. Bromley                         (Principal Financial and

Principal AccountingOfficer)                             

	 Page 4

**EXHIBIT 31.1**

**CERTIFICATIONS**

I, J. M. Williams, certify that:

1.            I have reviewed this Amendment No. 2 to the Annual Report on Form10-K 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, 

	 Page 5

**EXHIBIT 31.2**

**CERTIFICATIONS**

I, E. Ben Tora, certify that:

1.            I have reviewed this Amendment No. 2 to the Annual Report on Form10-K 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, 

	 Page 6

**EXHIBIT 31.3**

**CERTIFICATIONS**

I, H. W. Bromley, certify that:

1.            I have reviewed this Amendment No. 2 to the Annual Report on Form10-K 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)

	 Page 7

**EXHIBIT LIST**

The following 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 June 9, 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.
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