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freemoneyfella

11/12/19 2:44 PM

#58099 RE: MadRussian #58096

Straight from the SEC Financial Reporting Manual on reverse merger transactions. Sorry, I don’t make the rules. Complain to the SEC if you don’t like their rules.

For transactions between a shell company and a private operating company whereby the registrant ceases to be a shell company, a Form 8-K that includes Items 2.01, 5.01, 5.06 and 9.01 must be filed no later than four business days after the consummation of the acquisition. The Form 8-K must include for the private operating company all content required by a Form 10 initial registration statement. The financial statement periods required in the Form 8-K are based on the earlier of the filing date of the 8-K or the due date of the 8-K reporting the transaction. (Last updated: 3/31/2009)