Not normally if you fill out NT10-K form correctly. It appears Paul did not. He probably should have left Charles Mathews file it. After all, isn't that what they pay him for. Anyway, in part 2 of the form, instructions specifically say you are not to check box B, indicating that you will file within the 15 calendar day extension, if you are not going to be able to file. Paul checked that box. Now, not only did you file for a 15 day extension, but you specifically agreed to file in that extended time frame and they did not. It is up to the SEC now to determine if it was intentional or just not knowing what they were doing.
Lets just say it gets more complicated from here.
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