If an SEC registrant cannot file a periodic report (such as a Form 10-K, a Form 10-Q or Form 20-F) on timeit must file a Form 12b-25 “Notification of Late Filing” (designated as an NT 10-K or NT 10-Q on EDGAR) pursuant to Rule 12b-25 to disclose the inability to file on time and the reason for the delay. Note that Form 12b-25 is not available for current reports on Form 8-K.
Under Rule 12b-25, the company’s periodic report will be deemed to be filed on its due date if:
the Form 12b-25 is filed timely; the Form 12b-25 discloses the reasons for the late periodic report; the company indicates in the Form 12b-25 that the reasons could not be eliminated without unreasonable effort or expense; the company represents in the Form 12b-25 that the periodic report will be filed no later than the fifth calendar day following the due date (for a Form 10-Q) or the 15th calendar day following the due date (for a Form 10-K or 20-F); and the periodic report is actually filed within that time period.
PLAIN TO SEE THERE ARE NO AUTOMATIC EXTENTIONS FOR 75 DAYS, ABSOLUTE POPPYCOCK!!!!!