How SEC Form 12b-25 is Used
SEC Form 12b-25 is used to report a late filing of several regularly filed SEC Forms including 10-K, and 10-Q, as well as for transition reports. When filing the Notification of Late Filing, the registered firm must provide details including whether “all other periodic reports required under Section 13 or 15(d) of the Securities Exchange Act of 1934 or Section 30 of the Investment Company Act of 1940 during the preceding 12 months” or for a shorter period have been filed as required. The filing of SEC Form 12b-25 provides an extension of 5 or 15 calendar days depending on the related form.