Page 1

UNITED STATES SECURITIES AND EXCHANGE COMMISSION Washington , D.C. 20549 FORM 10 - K × ANNUAL REPORT PURSUANT TO SECTION 13 OR 15 ( d ) OF THE SECURITIES EXCHANGE ACT OF 1934 For the fiscal year ended December 31 , 2020 Or ¨TRANSITION REPORT PURSUANT TO SECTION 13 OR 15 ( d ) OF THE SECURITIES EXCHANGE ACT OF 1934 Delaware For the transition period from to 001-38893 ( Commission File Number ) Golden Nugget Online Gaming , Inc. ( Exact name of registrant as specified in its charter ) ( State or other jurisdiction of incorporation or organization ) 83-3593048 ( I.R.S. Employer Identification No. ) 1510 West Loop South Houston , Texas 77027 ( Address of principal executive offices , including zip code ) Registrant's telephone number , including area code : 713-850-1010 Securities registered pursuant to Section 12 ( b ) of the Act : Title of each class Trading Symbol ( s ) Class A common stock , $ 0.0001 par value GNOG Name of exchange on which registered The Nasdaq Global Market LLC Securities registered pursuant to Section 12 ( g ) of the Act : None Indicate by check mark if the registrant is a well - known seasoned issuer , as defined in Rule 405 of the Securities Act . Indicate by check mark if the registrant is not required of file reports pursuant of Section 13 or Section 15 ( d ) of the Yes x No " Yes x No 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 . x Yes ¨ No 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 such files ) . x Yes ¨ No 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 ¨ * Non - accelerated filer x Accelerated filer " Smaller reporting company X Emerging growth company X Indicate by check mark whether the registrant has filed a report on and attestation to its management's assessment of the effectiveness of its internal control over financial reporting under Section 404 ( b ) of the Sarbanes - Oxley Act ( 15 U.S.C. 7262 ( b ) ) by the registered public