# EDGAR Filing Document

**Accession Number:** 0001576197
**File Stem:** 0001493152-23-010430
**Filing Date:** 2023-3
**Character Count:** 6152
**Document Hash:** 52ed998180a6444f5ebe5150e7336aed
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001493152-23-010430.hdr.sgml**: 20230331

**ACCESSION NUMBER**: 0001493152-23-010430

**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:** Strategic Environmental & Energy Resources, Inc.
- **CENTRAL INDEX KEY:** 0001576197
- **STANDARD INDUSTRIAL CLASSIFICATION:** HAZARDOUS WASTE MANAGEMENT [4955]
- **IRS NUMBER:** 020565834
- **STATE OF INCORPORATION:** NV
- **FISCAL YEAR END:** 1231

**FILING VALUES:**
- **FORM TYPE:** NT 10-K
- **SEC ACT:** 1934 Act
- **SEC FILE NUMBER:** 000-54987
- **FILM NUMBER:** 23789296

**BUSINESS ADDRESS:**
- **STREET 1:** 370 INTERLOCKEN BOULEVARD
- **STREET 2:** SUITE 680
- **CITY:** BROOMFIELD
- **STATE:** CO
- **ZIP:** 80021
- **BUSINESS PHONE:** (303)295-6498

**MAIL ADDRESS:**
- **STREET 1:** 370 INTERLOCKEN BOULEVARD
- **STREET 2:** SUITE 680
- **CITY:** BROOMFIELD
- **STATE:** CO
- **ZIP:** 80021

**UNITED STATES**

**SECURITIES AND EXCHANGE COMMISSION**

**Washington, D.C. 20549**

**FORM 12b-25**

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|:---|:---|
| **NOTIFICATION OF LATE FILING**<br>| SEC FILE<br> NUMBER<br> 000-54987 |

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(Check One): ☒ Form 10-K ☐ Form 20-F ☐ Form 11-K ☐ Form 10-Q CUSIP NUMBER 86271N 10 0 <br> ☐ Form 10-D ☐ Form N-CEN ☐ Form N-CSR <br>

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|:---|
| For Period Ended: December 31, 2022 |
| ☐ 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: |

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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:

**PART I — REGISTRANT INFORMATION**

**Strategic Environmental & Energy Resources, Inc.**

**Full Name of Registrant**

**Former Name if Applicable**

**370 Interlocken Blvd.**

**Suite 680**

**Address of Principal Executive Office *(Street and Number)***

**Broomfield, CO 80021**

**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).

&nbsp;&nbsp;&nbsp;&nbsp;(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-CEN 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 the Forms 10-K, 20-F, 11-K, 10-Q, 10-D, N-CEN, N-CSR, or the transition report or portion thereof, could not be filed within the prescribed time period. (Attach extra sheets if needed.)

Strategic Environmental & Energy Resources, Inc. (the "Company") and its independent registered public accounting firm, requires additional time to complete the audit of the Company's consolidated financial statements as of and for the fiscal year ended December 31, 2022, in accordance with the standards of the Public Company Accounting Oversight Board. Our registered public accounting firm was unable to complete its audit procedures and complete its supporting documentation and render its opinion by March 31, 2023. The delays are a due to limited accounting and finance staff of the Company. In addition, the interim CFO, needed additional time to review the consolidated financial statements.

The Company fully expects to file its Annual Report on Form 10-K for the fiscal year ended December 31, 2022 (the "Form 10-K") within the extension period of 15 calendar days as provided under Rule 12b-25 under the Securities Exchange Act of 1934, as amended (the "Exchange Act"). The Company does not expect any changes to previously reported financial results.

**PART IV — OTHER INFORMATION**

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

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| | | |
|:---|:---|:---|
| **J John Combs III** | **(720)** | **460-3522** |
| **(Name)** | **(Area Code)** | **(Telephone Number)** |

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(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 the answer is no, identify report(s). ☒ Yes ☐ No

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

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**Strategic Environmental & Energy Resources, Inc.**

**(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/ J John Combs III* |
|  |  | J John Combs III |
|  |  | Chief Executive Officer, Secretary<br> (Executive Officer) |

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