Thursday, March 23, 2006 12:23:12 AM
Which Companies Don't Have to File Reports With the SEC?
Smaller companies — those with less than $10 million in assets — generally do not have to file reports with the SEC. But some smaller companies, including microcap companies, may choose voluntarily to register their securities with the SEC. As described above, companies that register with the SEC must also file quarterly, annual, and other reports.
http://www.sec.gov/investor/pubs/microcapstock.htm
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