Conversion Solutions Holdings (fka CSHD)

[Thirsty Tiger]

Realizing that the link I provided is a little outdated since the 8-K nowadays covers the entire acquisition reporting. In August 2004 the following change was made to Item 2.01 of the 8-K

http://www.sec.gov/about/forms/form8-k.pdf

Item 2.01 (Completion of Acquisition or Disposition of Assets) calls for the filing as an exhibit in certain circumstances of financial statements of businesses acquired, pro forma financial information and copies of the plan of acquisition or disposition.

The time period for filing financial statements required under Item 2.01 in connection with certain completed acquisitions was extended to 71 days (previously 60 days) after the date that the initial report on Form 8-K was required to be filed. This change essentially preserved the old 75-day period that companies had to file financial statements required in connection with material acquisitions or dispositions.

In addition, SEC amended Item 9.01 of Form 8-K, Financial Statements and Exhibits, to ensure that financial statements required to be filed subsequent to an acquisition reported under Item 2.01 are due 71 days after the date the initial report on Form 8-K was required to be filed.

And here are the instructions for Item 9.01

Item 9.01 Financial Statements and Exhibits.
List below the financial statements, pro forma financial information and exhibits, if any, filed as a part of this report.
(a) Financial statements of businesses acquired.

(1) For any business acquisition required to be described in answer to Item 2.01 of this form, financial statements of the business acquired shall be filed for the periods specified in Rule 3-05(b) of Regulation S-X (17 CFR 210.3-05(b)).

(2) The financial statements shall be prepared pursuant to Regulation S-X except that supporting schedules need not be filed. A manually signed accountant’s report should be provided pursuant to Rule 2-02 of Regulation S-X (17 CFR 210.2-02).

(3) With regard to the acquisition of one or more real estate properties, the financial statements and any additional information specified by Rule 3-14 of Regulation S-X (17 CFR 210.3-14) shall be filed.

(4) Financial statements required by this item may be filed with the initial report, or by amendment not later than 71 calendar days after the date that the initial report on Form 8-K must be filed. If the financial statements are not included in the initial report, the registrant should so indicate in the Form 8-K report and state when the required financial statements will be filed. The registrant may, at its option, include unaudited financial statements in the initial report on Form 8-K.