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 (Date of earliest event reported): ~~September 14~~November 18, 2020

Samson Oil & Gas Limited (~~ADMINISTRATORS~~in ~~APPOINTED~~liquidation)

(Exact name of registrant as specified in its charter)

Australia	001-33578	N/A
(State or other jurisdiction of incorporation or organization)	(Commission file number)	(I.R.S. Employer Identification Number)

Level 23 8 Exhibition Street Melbourne, Victoria, 3000
(Address of principal executive offices)		(Zip Code)

Registrant’s telephone number, including area code: 011 61 3 9288 8000

(Former name or former address, if changed since last report)

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)

☐	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))

Indicate by check mark whether the registrant is an emerging growth company as defined in Rule 405 of the Securities Act of 1933 (§230.405 of this chapter) or Rule 12b-2 of the Securities Exchange Act of 1934 (§240.12b-2 of this chapter).

Emerging growth company ☐

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. ☐

Securities registered pursuant to Section 12(b) of the Act:

Title of each class	Trading Symbol(s)	Name of each exchange on which registered
N/A	N/A	N/A

Item 41.~~01Changes~~03Bankruptcy inor ~~Registrant’s Certifying Accountant~~Receivership.

OnAs ~~September~~previously reported, on September 2, 2020 Adam Paul Nikitins and Samuel John Freeman (“the Administrators”) of EY, Level 23 Exhibition Street, Melbourne VIC 3000, Australia, were appointed joint and several voluntary administrators of ~~Samson~~the ~~Oil~~registrant ~~& Gas Limited~~ (“Samson” or the “Company”) by the Company’s directors. The Company’s directors resolved to appoint administrators based on their determination that the Company is likely to become “insolvent” at some future time pursuant to section 436A(1) of the Australian Corporations Act 2001 (Cth) (“Corporations Act”).

Pursuant to section 435A of the Corporations Act, the object of voluntary administration is to provide for the business, property and affairs of an insolvent company to be administered in a way that (a) ~~maximises~~maximizes the chances of the company, or as much as possible of its business, continuing in existence; or (b) if it is not possible for the company or its business to continue in existence – results in a better return for the company’s creditors and members than would result from an immediate winding up of the company.

InAs ~~light~~was ofalso ~~the~~previously ~~above~~reported, given the possibility that the Company ~~will~~would not continue in existence following the voluntary administration process and ~~in an effort~~ to preserve value for creditors, the Administrators dismissed the Company’s independent accountants, Moss Adams LLP ~~(“Moss Adams”)~~, effective September 14, 2020. The ~~reports~~Administrators ~~of Moss Adams on the financial statements of the Company for fiscal years ending June 30, 2019 and June 30, 2018,~~ did not ~~contain~~appoint ~~an adverse opinion or~~ a ~~disclaimer~~successor of opinion, and were not qualified or modified as to uncertainty, audit scope or accounting principles, except that the audit report of Moss Adams on the Company’s financial statements for the fiscal year ended June 30, 2019 and June 30, 2018, contained an explanatory paragraph indicating that there was substantial doubt about the ability of the Company to continue as a going concernaccountant.

~~During~~On ~~the~~November 6, ~~two~~2020, ~~most~~at ~~recent~~the ~~fiscal~~adjourned ~~years~~second ~~ended~~meeting ~~June~~of ~~30,~~creditors ~~2019~~of ~~and~~the ~~June~~Company ~~30,~~held ~~2018,~~pursuant ~~and~~to ~~through~~section ~~the~~439A ~~subsequent~~of ~~interim~~the ~~period~~Corporations ~~preceding Moss Adams’ resignation~~Act, ~~there~~the ~~were~~creditors noresolved ~~reportable~~that ~~events~~the ~~within~~Company execute the ~~meaning~~proposed ~~set~~deed ~~forth~~of incompany ~~Item~~arrangement ~~304~~(a“DOCA”)~~(1)(v)~~ ofreceived ~~Regulation~~from ~~S-K,~~Pritchel ~~except~~Ridge ~~that~~Energy ~~for~~LLC ~~the~~(“Pritchel ~~fiscal~~Ridge”). ~~year~~On ~~ended June 30~~November 18, ~~2019~~2020, athe ~~material~~Administrators ~~weakness~~executed, ~~existed~~and incaused the Company’s ~~internal~~to ~~control over financial reporting~~execute, ~~as described in Item 9A to~~ the ~~Company’s~~DOCA ~~annual~~and ~~report on Form 10-K for~~ the ~~fiscal~~Administrators ~~year~~became ~~ended~~deed ~~June~~administrators ~~30, 2019, and in Item 4~~ of the Company’s. The ~~quarterly~~DOCA ~~report~~terminated on ~~Form 10-Q for the quarter ended March 31~~December 18, 2020, ~~and~~when ~~for~~ the ~~fiscal~~deed ~~year~~administrators ~~ended~~issued ~~June~~notice ~~30,~~to ~~2018,~~Pritchel aRidge ~~material~~and ~~weakness existed in~~ the ~~Company’s~~creditors ~~internal~~that ~~control~~they ~~over~~had ~~financial~~paid ~~reporting,~~the asfinal ~~described~~dividend infrom ~~Item 9A to~~ the ~~Company’s~~deed ~~annual~~fund ~~report~~to oncreditors ~~Form~~in ~~10-K~~accordance ~~for~~with the ~~fiscal~~DOCA’s ~~year ended June 30, 2018~~terms.

~~During~~The ~~the~~ Company’s ~~two~~will ~~most~~accordingly ~~recent~~be ~~fiscal~~wound ~~years~~up ~~and the subsequent interim period preceding Moss Adams’ dismissal, the Company was not~~ in ~~any~~accordance ~~disagreement~~ with ~~Moss~~section ~~Adams~~446AA ~~on any matter~~ of ~~accounting~~the ~~principles~~Corporations orAct. ~~practices,~~The ~~financial~~former ~~statement~~Administrators ~~disclosure,~~(and ordeed ~~auditing~~administrators) ~~scope~~have orbecome ~~procedure,~~the ~~which~~liquidators ~~disagreement,~~of ifthe ~~not~~Company. ~~resolved~~Additional toinformation concerning the ~~satisfaction~~Company’s ofprior ~~Moss Adams~~administration, ~~would~~deed ~~have~~administration ~~caused~~and itits toliquidation ~~make~~may ~~reference~~be tofound in the ~~subject~~Company’s ~~matter~~filings ofon the ~~disagreement~~Australian inSecurities ~~connection~~and ~~with~~Investments ~~its~~Commission ~~report.~~website, ~~The Administrators have not appointed a successor accountant~~https://connectonline. asic.gov.au/.

~~The~~As ~~Company has provided Moss Adams~~ a ~~copy~~result of the ~~disclosures in this Form 8-K and has requested that Moss Adams furnish it with a letter addressed to the Securities and Exchange Commission (“SEC”) stating whether or not they agree with the~~ Company’s ~~statements~~liquidation, ~~herein.~~the ACompany ~~copy~~and all of ~~Moss~~its ~~Adams’~~issued ~~letter~~and ~~dated~~outstanding ~~September~~securities ~~30,~~will ~~2020,~~cease ~~is filed as Exhibit 16.1~~ to ~~this Form 8-K~~exist.

Pursuant to section 198G(1) of the Corporations Act, whilst a company is under administration, an officer of the company must not perform or exercise a function or power of that office, except with written approval of the administrator. In accordance with section 198G(3)(b) of the Corporations Act, the ~~Administrators~~liquidators have provided written approval to Mr. Tristan Farel to file this Form 8-K with the SEC.

Item 9.01 Financial Statements and Exhibits.

(d) Exhibits

Exhibit No.		Description
16.1		Letter by Moss Adams LLP, dated September 30, 2020.

SIGNATURE

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 hereunto duly authorized.

Date: October 1, 2020
Date: February 1, 2021
	Samson Oil & Gas Limited (Administrators Appointed)
	Samson Oil & Gas Limited (in liquidation)
	By:	/s/ Tristan Farel
		Tristan Farel
		Chief Financial Officer (Principal Financial Officer)
		Principal Financial Officer

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