My understanding is that the company has 75 days after the closing of the transaction to reveal the details of what's in it, that is, the financials. The 71 days comes from the fact that they have four days from the closing of the transaction to release the 8k, and 71 days from that day to release all the info.
You can look at section 240 of the linked SEC document to see the rules. However, you should note that which rules apply depends on what level of significance the acquisition is. That's what all the verbiage that you scrolled through to get to section 240 is about. I didn't read it all so I can't tell you. We'll have to wait and see.
Note also that in section b under the 8k section it seems to say that if the acquirer is a shell as they define it, then the 71 days is not available. I'm not sure what any of it means.
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