Replies to post #60549 on Electronic Cigarettes International Group Ltd fka

[srm4u]

When does the Form 12b-25 need to be filed and when does the five or 15 calendar day period start to run?

The Form 12b-25 must be filed no later than one business day after the due date of the late periodic report. See Rule 12b-25(a). The five or 15 calendar day period begins following the original due date of the periodic report, meaning that day one of the five or 15 day period is the day after the due date of the original filing, not the day following the due date of the Form 12b-25. Bear in mind that the standard provisions regarding Saturdays, Sundays and holidays under Rule 0-3 apply to determine the original due date of the filing.

Just as an example, let’s say that the actual due date of a Form 10-K fell on Sunday, September 13. The Form 10-K will be considered timely if the company files it by Monday, September 14. If the company will not be able to timely file the Form 10-K, then the Form 12b-25 must be filed by Tuesday, September 15 and the company will need to file the Form 10-K no later than fifteen calendar days after September 14, i.e., September 29.

http://www.wowlw.com/filing-with-the-sec/late-for-a-very-important-date-consequences-of-late-sec-filings-and-the-application-of-rule-12b-25/