SEC and it's requirements

Question 1

Regulation S-K

Answer 1

states the requirements applicable of the non-financial statement portions of registration statements

Question 2

If the issuer is furnishing a Form 8-K solely to satisfy its obligations under Regulation FD

Answer 2

Due date may be shorter than the 8-K’s 4 days

Question 3

issuers are not eligible to be a smaller reporting company

Answer 3

Investment company,

Asset-backed issuer, or

Majority-owned subsidiary of a parent that is not a smaller reporting company.

Question 4

smaller reporting company under Rule 12b-2

Answer 4

is determined annually

Question 5

Temporary hardship

Answer 5

File with form TH

Due one day after electronic filing due date

Question 6

Continuing hardship

Answer 6

Due 10 days prior to official electronic filing due date