So based on this SEC document it states that the 71 days is from the initial "filing" that "reports" the completion of the merger acquisition. It does not state from the "closing" date of the merger. It states 71 days from "filing" and "reporting" completion which for TALK that would be February 2.

Look under...
Title: I Background and Summary
https://www.sec.gov/rules/proposed/33-8407.htm

Quote:

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Further, some of the information required by Form 8-K may be filed on a delayed basis. Existing rules permit companies acquiring new businesses to wait up to 71 days after the initial filing on Form 8-K reporting completion of the acquisition to file audited financial statements and pro forma financial information reflecting the new financial profile of the company. Both shell and non-shell companies are entitled to this "71-day window" delayed filing deadline.31

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This is why I say today or within a couple of days. Just wanted to point this final part out from SEC. I'm not saying my understanding is correct but this is where I'm basing my understanding from.