General Rules and Regulations
promulgated
under the
Securities Act of 1933
Rule 417 -- Date of Financial Statements
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.
Notice to Users: The Deskbook is made available
with the understanding that the University of Cincinnati College
of Law is not engaged in rendering legal, accounting or other professional
services. If legal advice or other expert assistance is required,
the services of a competent professional person should be sought. See Terms and Conditions of Use.
