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AlwaysOptimistic

09/26/23 4:06 PM

#102514 RE: walterc #102513

Did not know. Thanks for sharing.

Good to see the extension to file is projected in the near term (10 days for Canada and 18 days for the U.S.). Here is a copy/paste from the PR.

"NioCorp's management is working diligently to remedy the situation and anticipates the Required Documents will be filed as soon as they are available, likely by October 6, 2023. As a U.S. Securities and Exchange Commission (the "SEC") reporting issuer, NioCorp anticipates filing a Form 12b-25 Notice of Late Filing (the "12b-25 Notice") with the SEC on or before September 29, 2023, to provide for an extension to file its Annual Report on Form 10-K through October 13, 2023."

Lard

09/26/23 4:26 PM

#102517 RE: walterc #102513

Yes I do. It is also a team effort: Management has to provide the information and auditor are the expert matter in these subject. Auditors do not do bookkeeping. They audit the financials statement. Like the auditor's report says: The financials statements are the management responsibility.

Lard