What is rule 12b-25?

Rule 12b-25 requires an issuer that is unable to file all (or any portion) of a quarterly report on Form 10-Q, an annual report on Form 10-K and certain other reports within the prescribed time period to file a Form 12b-25 with the SEC.

When to file Form 12b-25 with the SEC?

The Form 12b-25 must be filed with the SEC no later than one (1) business day after the due date for the late From 10-Q or 10-K report. How is the Form 12b-25 filed?

What if form 12b-25 relates only to a portion of report?

(e) If a Form 12b-25 filed pursuant to paragraph (a) of this sectin relates only to a portion of a subject report, the registrant shall: (1) File the balance of such report and indicate on the cover page thereof which disclosure items are omitted; and