The Securities and Exchange Commission (SEC) announced that it is extending the filing periods covered by its previously enacted conditional reporting relief for certain public registrant filing obligations under the federal securities laws, including plans that file a Form 11-K with the SEC pursuant to Section 15(d) of the 1934 Act. The SEC’s Division of Corporation Finance also issued its current views regarding disclosure considerations and other securities law matters related to COVID-19.
The SEC issued an order (SEC Order) that, subject to certain conditions, provides public registrants with a 45-day extension to file certain disclosure reports that would otherwise have been due between March 1 and July 1, 2020. These conditions for the extension include:
- The registrant or any person required to make any filings with respect to such a registrant is unable to meet a filing deadline due to circumstances related to COVID-19;
- Any registrant relying on the SEC Order furnishes to the Commission a Form 8-K.
Any registrant or other person in need of additional assistance related to deadlines, delivery obligations or their public filings, should contact the Division of Corporation Finance at (202) 551-3500 or at https://www.sec.gov/forms/corp_fin_interpretive.
Click here for the SEC filing relief order.
Click here for the SEC’s Division of Corporation current views regarding disclosure considerations.