SEC staff continue to timely address timing-related filing challenges with virtually real-time guidance. Today, Corp Fin staff posted this new C&DI Section 104. Form 10-K, Question 104.18 addressing the interplay of the COVID-19 conditional filing relief order and the inability to file the Form 10-K Part III information within 120 days after FYE:
As blogged and reported in the weekly Society Alert, the SEC issued an Order extending its COVID-19-prompted conditional filing relief for Exchange Act reports due between March 1 and July 1 subject to filing a Form 8-K (or Form 6-K) by the original report filing deadline and other enumerated conditions. The previous Order issued on March 4 (reported on here) granted such relief through April 30.
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