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An extension of up to 15 calendar days is available for Form 10-K and up to 5 calendar days for Form 10-Q. The extension period begins to run the day the report was due. No further extensions are available. For example, a Form 10-Q that was due on a Saturday must be filed no later than the next Monday. The extension period under Rule 12b-25 would commence on Monday. Therefore, the Form 10-Q must be filed no later than the following Monday to be considered timely filed.

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