UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549

FORM 8-K

CURRENT REPORT
 
Pursuant to Section 13 or 15(d) of
the Securities Exchange Act of 1934

Date of Report: June 8, 2011
(Date of earliest event reported)


NATURAL RESOURCES USA CORPORATION
(Exact name of registrant as specified in its charter)

000-15474
(Commission File Number)

Utah
87-0403973
(State or other jurisdiction of incorporation)
(IRS Employer Identification No.)

3200 County Road 31, Rifle, Colorado 81650
(Address of principal executive offices, including zip code)

(214) 253-2556
(Registrant’s telephone number, including area code)
 
Check the appropriate box below if the Form 8-K filing is intended to simultaneously satisfy the filing obligation of the registrant under any of the following provisions:

Written communications pursuant to Rule 425 under the Securities Act (17 CFR 230.425)

o
Soliciting material pursuant to Rule 14a-12 under the Exchange Act (17 CFR 240.14a-12)

Pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange Act (17 CFR 240.14d-2(b))

Pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange Act (17 CFR 240.13e-4(c))
 


 
 

 

Item 8.01
Other Items

We have delayed the filing of our quarterly report on Form 10-Q for the quarter ended March 31, 2011, originally due on or before May 21, 2011.  We are evaluating the measurement of our deferred tax asset with our auditors and we do not know when this process will be resolved.  When this is resolved there may be non-cash changes, currently not quantified, to our income statement. Any change to our deferred tax asset will not affect our revenues, cost of goods sold or operating income before depreciation, depletion and amortisation expense reported in our transition report for the six months ended December 31, 2010.
 
 
SIGNATURE

Pursuant to the requirements of the Securities Exchange Act of 1934, the Registrant has duly caused this Current Report on Form 8-K to be signed on its behalf by the undersigned hereunto duly authorized.

 
NATURAL RESOURCES USA CORPORATION
 
(Registrant)
Date: June 8, 2011
 
   
 
By:
/s/ Robert van Mourik
 
Name:
Robert van Mourik
 
Title:
Chief Financial Officer