UNITED STATES
SECURITIES AND EXCHANGE COMMISSION

Washington, D.C. 20549

 

____________________________________

 

Form 10-Q/A

 

Amendment No. 1

 

____________________________________

 

xQUARTERLY REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934

 

For the Quarterly Period Ended April 30, 2020

 

OR

oTRANSITION REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934

 

For the Transition Period from ________ to ________

 

Commission File Number: 333-194144

 

____________________________________

 

VAULTED GOLD BULLION TRUST

(Exact name of registrant as specified in its charter)

____________________________________

Delaware 46-7176227
   
(State or other jurisdiction of incorporation or organization) (I.R.S. Employer Identification No.)

 

c/o Bank of Montreal

3 Times Square

New York, New York 10036

Attention: Legal Department

 

(Address of principal executive offices)

 

(212) 885-4000

 

(Registrant’s telephone number, including area code)

 

Securities registered pursuant to Section 12(b) of the Act: None

 

Title of each class Trading Symbol(s) Name of each exchange on which registered
     
Not applicable Not applicable Not applicable

 

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  o

 

Indicate by check mark whether the registrant has submitted electronically every Interactive Data File required to be submitted and posted pursuant to Rule 405 of Regulation S-T (§232.405 of this chapter) during the preceding 12 months (or for such shorter period that the registrant was required to submit and post such files). Yes  x  No  o

 

Indicate by check mark whether the registrant is a large accelerated filer, an accelerated filer, a non-accelerated filer, a smaller reporting company or an emerging growth company. See the definitions of “large accelerated filer,” “accelerated filer,” “smaller reporting company,” and “emerging growth company” in Rule 12b-2 of the Exchange Act.

 Large accelerated filer o    Accelerated filer o 
Non-accelerated filer x  

Smaller reporting company o 

Emerging growth company x

 

If an emerging growth company, indicate by check mark if the registrant has elected not to use the extended transition period for complying with any new or revised financial accounting standards provided pursuant to Section 13(a) of the Exchange Act. x 

 

Indicate by check mark whether the registrant is a shell company (as defined in Rule 12b-2 of the Exchange Act). Yes    No  x

 

As of April 30, 2020, there were 576 Gold Deposit Receipts outstanding.

 

 

 

  
 

 

VAULTED GOLD BULLION TRUST

EXPLANATORY NOTE

 

The sole purpose of this Amendment No. 1 to Vaulted Gold Bullion Trust’s Quarterly Report on Form 10-Q for the quarterly period ended April 30, 2020, filed with the Securities and Exchange Commission on June 15, 2020 (the “Form 10-Q”), is to furnish Exhibit 101 to the Form 10-Q in accordance with Rule 405 of Regulation S-T. Exhibit 101 provides the consolidated financial statements and related notes from the Form 10-Q formatted in eXtensible Business Reporting Language (“XBRL”)  and consists of the following XBRL interactive data files that were omitted from the Form 10-Q:

101.INS   XBRL Instance File
101.SCH   XBR Schema File
101.CAL   XBRL Calculation File
101.DEF   XBRL Definition File
101.LAB   XBRL Label File
101.PRE   XBRL Presentation File

 

No other changes have been made to the Form 10-Q. This Amendment No. 1 speaks as of the original filing date of the Form 10-Q, does not reflect events that may have occurred subsequent to the original filing date, and does not modify or update in any way disclosures made in the original Form 10-Q.

 

In accordance with Rule 406T of Regulation S-T, the interactive data files on Exhibit 101 hereto are deemed not filed or part of a registration statement or prospectus for purposes of Sections 11 or 12 of the Securities Act of 1933, as amended, are deemed not filed for purposes of Section 18 of the Securities Exchange Act of 1934, as amended, and otherwise are not subject to liability under these sections.

 

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PART II. OTHER INFORMATION

 

Item 12. Exhibits

 

Exhibit No.

 

Description
1.1

Second Amended and Restated Distribution Agreement by and among the Vaulted Gold Bullion Trust, Bank of Montreal and BMO Capital Markets Corp. (incorporated by reference to Exhibit 1.1 to the Registrant’s Registration Statement on Form S-1 (No. 333-226132) filed July 11, 2018).* 

   
1.2

Second Amended and Restated Depositary Trust Agreement by and among Bank of Montreal, BMO Capital Markets Corp., The Bank of New York Mellon, as Trustee and BNY Mellon Trust of Delaware, as Delaware Trustee, and included as an exhibit thereto, form of Gold Deposit Receipt (incorporated by reference to Exhibit 1.2 to the Registrant’s Current Report on Form 8-K filed May 12, 2017).* 

   
10.1

Form of Gold Carrier Agreement by and among Bank of Montreal and Carrier (incorporated by reference to Exhibit 10.1 to the Registrant’s Registration Statement on Form S-1 (No. 333-211858) filed June 6, 2016).* 

   
31.1

Certifications pursuant to Section 302 of the Sarbanes-Oxley Act of 2002.* 

   
32.1

Certifications pursuant to 18 U.S.C. Section 1350, as adopted pursuant to Section 906 of the Sarbanes-Oxley Act of 2002.* 

   
101.INS XBRL Instance File**
101.SCH XBR Schema File**
101.CAL XBRL Calculation File**
101.DEF XBRL Definition File**
101.LAB XBRL Label File**
101.PRE XBRL Presentation File**

 

* Previously included in the registrant’s Form 10-Q for the quarterly period ended April 30, 2020, filed with the Securities and Exchange Commission on June 15, 2020.

 

** Furnished with this Form 10-Q/A. In accordance with Rule 406T of Regulation S-T, the interactive data files on Exhibit 101 hereto are deemed not filed or part of a registration statement or prospectus for the purposes of Sections 11 or 12 of the Securities Act of 1933, as amended, are deemed not filed for purposes of Section 18 of the Securities Exchange Act of 1934, as amended, and otherwise are not subject to liability under these sections.

 

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SIGNATURES

 

Pursuant to the requirements of the Securities Exchange Act of 1934, the registrant has duly caused this report to be signed on its behalf by the undersigned in the capacities thereunto duly authorized.

 

  BANK OF MONTREAL
  Initial Depositor of the Vaulted Gold Bullion Trust
  (Registrant)
   
   
Date: June 16, 2020 /s/ Rob Yeung
  *Head, Global FICC
  BMO Capital Markets
   
   
Date: June 16, 2020 /s/ Neil Puddicombe
  *Assistant Corporate Secretary

 

__________

* The Registrant is a trust and the persons are signing in their capacities as officers of Bank of Montreal, the Initial Depositor of the Registrant.

 

 

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