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Dolly Llama

04/12/22 2:27 PM

#47348 RE: Double-K #47345

The 15 calendar day extension would have made it due on Friday. But when due dates fall on SEC holidays, the due date is then the following market day.

https://www.colonialstock.com/SEC-holidays.htm

The SEC's EDGAR filing system is open for submitting files Monday thru Friday 6:00 a.m. to 10:00 p.m. ET, excluding SEC Federal Holidays as listed below. Files submitted after 5:30 p.m. ET will receive the next business day's filing date except for Section 16 Form 3, 4, 5 filings. If a due date is on a weekend or SEC holiday, the filing will be due the next business day.



However even though the market is closed on Good Friday, it is not an SEC holiday. But I believe the due date still won't be until Monday.

Dolly Llama

04/12/22 3:05 PM

#47350 RE: Double-K #47345

I just checked with an SEC filing deadline calculator, and it looks like it may be due Friday after all. If Friday had been an SEC holiday it would have been due the following Monday, but since Good Friday isn't an SEC holiday the calculator says it's due Friday, even though the market is closed. Seems to me I've seen this kind of situation before in the past elsewhere and they treated the market holiday as if it were an SEC holiday. But the calculator says the 10-K is due Friday, so apparently my bad.

https://www.securexfilings.com/sec-deadlines/

LFAP is a non-accelerated filer, and the period end in question is 31 Dec, 2021.