# EDGAR Filing Document

**Accession Number:** 0001025561
**File Stem:** 0001654954-23-004108
**Filing Date:** 2023-3
**Character Count:** 8494
**Document Hash:** 129a7e56dacabd63a25d18b1c4cfaa56
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001654954-23-004108.hdr.sgml**: 20230331

**ACCESSION NUMBER**: 0001654954-23-004108

**CONFORMED SUBMISSION TYPE**: NT 10-K

**PUBLIC DOCUMENT COUNT**: 1

**CONFORMED PERIOD OF REPORT**: 20221231

**FILED AS OF DATE**: 20230331

**DATE AS OF CHANGE**: 20230331

**EFFECTIVENESS DATE**: 20230331

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** SharpLink Gaming Ltd.
- **CENTRAL INDEX KEY:** 0001025561
- **STANDARD INDUSTRIAL CLASSIFICATION:** SERVICES-PREPACKAGED SOFTWARE [7372]
- **IRS NUMBER:** 000000000
- **STATE OF INCORPORATION:** L3
- **FISCAL YEAR END:** 1231

**FILING VALUES:**
- **FORM TYPE:** NT 10-K
- **SEC ACT:** 1934 Act
- **SEC FILE NUMBER:** 000-28950
- **FILM NUMBER:** 23788255

**BUSINESS ADDRESS:**
- **STREET 1:** 333 WASHINGTON AVE. N
- **STREET 2:** SUITE 104
- **CITY:** MINNEAPOLIS
- **STATE:** MN
- **ZIP:** 55401
- **BUSINESS PHONE:** 612-293-0619

**MAIL ADDRESS:**
- **STREET 1:** 333 WASHINGTON AVE. N
- **STREET 2:** SUITE 104
- **CITY:** MINNEAPOLIS
- **STATE:** MN
- **ZIP:** 55401

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** MER TELEMANAGEMENT SOLUTIONS LTD
- **DATE OF NAME CHANGE:** 19961018

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|:---|
| **UNITED STATES** <br> **SECURITIES AND EXCHANGE COMMISSION**<br> **Washington, D.C. 20549**<br>**FORM 12b-25** <br>**NOTIFICATION OF LATE FILING** |
| **UNITED STATES** <br> **SECURITIES AND EXCHANGE COMMISSION**<br> **Washington, D.C. 20549**<br>**FORM 12b-25** <br>**NOTIFICATION OF LATE FILING** |
| **UNITED STATES** <br> **SECURITIES AND EXCHANGE COMMISSION**<br> **Washington, D.C. 20549**<br>**FORM 12b-25** <br>**NOTIFICATION OF LATE FILING** |

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SEC File Number: 000-28950

CUSIP Number: M8273L 102

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| | | | | | |
|:---|:---|:---|:---|:---|:---|
| *(Check one):*<br>| ☒ Form 10-K<br>| ☐ Form 20-F<br>| ☐ Form 11-K<br>| ☐ Form 10-Q<br>| ☐ Form 10-D<br>|
|  | ☐ Form N-SAR | ☐ Form N-CSR |  |  |  |
|  | For Period Ended: <u>December 31, 2022</u> | For Period Ended: <u>December 31, 2022</u> | For Period Ended: <u>December 31, 2022</u> | For Period Ended: <u>December 31, 2022</u> | For Period Ended: <u>December 31, 2022</u> |
|  | ☐ Transition Report on Form 10-K | ☐ Transition Report on Form 10-K | ☐ Transition Report on Form 10-K | ☐ Transition Report on Form 10-K |  |
|  | ☐ Transition Report on Form 20-F | ☐ Transition Report on Form 20-F | ☐ Transition Report on Form 20-F |  |  |
|  | ☐ Transition Report on Form 11-K | ☐ Transition Report on Form 11-K | ☐ Transition Report on Form 11-K |  |  |
|  | ☐ Transition Report on Form 10-Q | ☐ Transition Report on Form 10-Q |  |  |  |
|  | ☐ Transition Report on Form N-SAR | ☐ Transition Report on Form N-SAR |  |  |  |
|  | For the Transition Period Ended: | For the Transition Period Ended: |  |  |  |

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*Read Instructions (on back page) Before Preparing Form. Please Print or Type.*<br> **Nothing in this form shall be construed to imply that the Commission has verified any information contained herein.**<br>

If the notification relates to a portion of the filing checked above, identify the Item(s) to which the notification relates: Not Applicable

**PART I — REGISTRANT INFORMATION**

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| |
|:---|
| **SharpLink Gaming Ltd.** |
| Full Name of Registrant |
| **Mer Telemanagement Solutions Ltd.** |
| Former Name if Applicable |
| **333 Washington Ave N, Suite 104** |
| Address of Principal Executive Office *(Street and Number)* |
| **Minneapolis, MN 55401** |
| City, State and Zip Code |

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**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)

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| | | |
|:---|:---|:---|
|  | (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. |

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**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.

SharpLink Gaming Ltd. (the "Company") will not, without unreasonable effort and expense, be able to file its Annual Report on Form 10-K for the year ended December 31, 2022 (the "Form 10-K") within the prescribed time period. The Company could not timely file the Form 10-K because the financial statements could not be completed in sufficient time to solicit and obtain the necessary review of the subject report and signatures thereto in a timely fashion prior to the due date of the report. The Company currently expects that it will be able to complete the necessary work to file the Form 10-K within the extension period provided by Rule 12b-25 of the Securities Exchange Act of 1934, as amended.

**PART IV — OTHER INFORMATION**

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| | | | |
|:---|:---|:---|:---|
| (1) | Name and telephone number of person to contact in regard to this notification | Name and telephone number of person to contact in regard to this notification | Name and telephone number of person to contact in regard to this notification |
|  | **Rob Phythian** | **612** | **293-0619** |
|  | (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). | 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). | 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 | ☒ Yes ☐ No | ☒ 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? | 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? | 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. | 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. | 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. |

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**SharpLink Gaming Ltd.**

(Name of Registrant as Specified in Charter)

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

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| | | |
|:---|:---|:---|
| Date March 31, 2023 | By | /s/ Rob Phythian |
|  |  | Name: Rob Phythian<br> Title: Chief Executive Officer  |

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