Yesterday, the deadline for many 10-Qs, the SEC’s EDGAR filing system experienced unprecedented delays – and many companies missed the filing deadline. As a result, the SEC’s Office of EDGAR & Information Analysis in the Division of Corporation Finance granted a global date adjustments for these 10-Q filings. This means that the SEC staff will automatically adjust the filing receipt date for all Form 10-Q and 10-QSB filings received on Friday, Nov. 15, 2002 back to Thursday, Nov. 14, 2002. It is understood that the EDGAR system problems have now been corrected and filings are being accepted as usual. See the SEC’s press release at http://www.sec.gov/news/press/2002-164.htm.
For all other filings, the SEC staff likely will decide whether to adjust dates on a case-by-case basis, depending upon the facts as presented by the filer.