| EDGAR: FAQ |
Disclaimer: The information provided below is not legal advice, it is provided for a general understanding of the SEC's EDGAR requirements and practices. Please consult a securities lawyer or contact the SEC directly for legal advice.
| Q: | How many days do I have to file, after filing a Notification of Late filing? |
| A: | You have five calendar days for a 10-Q, fifteen calendar days for a 10-K, and fifteen calendar days for a 20F/40F.
This is for non-accelerated filers.
Example: If your quarterly period is March 31, your deadline would be May 15. If you file a Notification of Late Filing (Form type: 12b25) than your deadline is May 20. Note, the Notification of Late Filing has to be filed within 24 hrs of the deadline, which in this case would be May 16 before the SEC deadline for that day (5:30 PM EST). Another Example: If your year end is December 31 (10-K filer), and you're a non-accelerated filer, than your deadline for filing would be March 31 in a non-leap year. March 30 in a leap year. Filing a Notification of Late Filing (Form type: 12b25) would give you an extra 15 days, so your filing would have to be done by April 15 (non leap year) or April 14 (leap year). |