Gibson Dunn’s timely and aptly titled post: “Reminder For Resource Extraction Issuers: Form SD Due September 2024” recaps the Form SD disclosure required to be filed for the first time in September 2024 by resource extraction companies with a December 2023 fiscal year end. As previously reported, the SEC adopted the underlying rule in December 2020 with a two-year transition period following a March 16, 2021, effective date. The firm recommends companies file their Form SDs by September 26, 2024, to comply with the rule’s requirement that the form be submitted no later than 270 days following the end of the fiscal year, notwithstanding the suggested September 30, 2024, filing date included in the rule release and accompanying Fact Sheet.