If an annual report on Form 10-K or a quarterly report on Form 10-Q is not filed within the
required time period, the issuer must file with the SEC within one business day of the due date
for the report a Form 12b-25 (designated as an “NT 10-K” or “NT 10-Q” in the EDGAR filing
system) disclosing its inability to file the report timely and the reason for the delay. If a Form 10-
K or Form 10-Q cannot be filed timely, because the company is unable to file “without
unreasonable effort or expense”, the report will be deemed to be filed on the filing due date if
the company timely files a Form 12b-25, and then files the report not later that the 15th calendar
day (for a 10-K) or 5th calendar day (for a 10-Q) following the due date for the missed report.
Regards
Sunny:>
))
required time period, the issuer must file with the SEC within one business day of the due date
for the report a Form 12b-25 (designated as an “NT 10-K” or “NT 10-Q” in the EDGAR filing
system) disclosing its inability to file the report timely and the reason for the delay. If a Form 10-
K or Form 10-Q cannot be filed timely, because the company is unable to file “without
unreasonable effort or expense”, the report will be deemed to be filed on the filing due date if
the company timely files a Form 12b-25, and then files the report not later that the 15th calendar
day (for a 10-K) or 5th calendar day (for a 10-Q) following the due date for the missed report.
Regards
Sunny:>
))