General Rules and Regulations
promulgated
under the
Securities Exchange Act of 1934
Rule 15d-2 -- Special Financial Report
If the registration statement under the Securities Act of 1933
did not contain certified financial statements for the registrant's last full fiscal
year (or for the life of the registrant if less than a full fiscal year) preceding
the fiscal year in which the registration statement became effective, the registrant
shall, within 90 days after the effective date of the registration statement, file
a special report furnishing certified financial statements for such last full fiscal
year or other period, as the case may be, meeting the requirements of the form appropriate
for annual reports of the registrant. If the registrant is a foreign private issuer
as defined in Rule 405 under the Securities Act of 1933, then the special
financial report shall be filed on the appropriate form for annual reports of the
registrant and shall be filed by the later of 90 days after the date on which the
registration statement became effective, or six months following the end of the registrant's
latest full fiscal year.
The report shall be filed under cover of the facing
sheet of the form appropriate for annual reports of the registrant, shall indicate
on the facing sheet that it contains only financial statements for the fiscal year
in question, and shall be signed in accordance with the requirements of the annual
report form.
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.
