Code of Federal Regulations · Section

§ 230.417 — Date Of Financial Statements

17 C.F.R. § 230.417

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Whenever financial statements of any person are required to be furnished as of a date within a specified period prior to the date of filing the registration statement and the last day of such period falls on a Saturday, Sunday, or holiday, such registration statement may be filed on the first business day following the last day of the specified period.