The 40-day filing date after the end of the fiscal quarter applies only to "large accelerated filers and accelerated filers"

I believe SFOR falls under the category of “NON-ACCELERATED FILER/ SMALLER REPORTING COMPANY” where reports are due 45 days after the end of the fiscal quarter.

Please correct me if I am wrong?

Here are the 10Q reporting dates for SFOR for 2018:

Q1 2018 -- January 1, 2018 to March 31, 2018,
10Q report on Q1 due May 15, 2018

Q2 2018 -- April 1, 2018 to June 30, 2018
10Q report on Q2 due August 14, 2018

Q3 2018 -- July 1, 2018 to September 30, 2018
10Q report on Q3 due November 14, 2018

Q4 2018 -- October 1, 2018 to December 31, 2018
10Q report on Q4 due February 14, 2019

How to calculate the 10Q dates yourself:

1) For SEC reporting purposes SFOR falls under the category of: “NON-ACCELERATED FILER/ SMALLER REPORTING COMPANY”

2) For non-accelerated filers (small companies like SFOR) Form 10-Q is due 45 days after the fiscal quarter end.