U.S. Securities & Exchange Commission
SEC Seal
Home | Previous Page
U.S. Securities and Exchange Commission

Notice to EDGAR Filers:
Changes for July 28, 2003

Items 11 and 12 of Form 8-K and Periodic Report Exhibits 31 and 32 To Be Added

On January 22, 2003, the Commission adopted rules relating to insider trades during pension fund blackout periods in Release No. 34-47225 and rules relating to the use of non- GAAP financial measures in Release No. 33-8176, which added Items 11 and 12 to Form 8-K, respectively. The Commission also adopted rules relating to the filing requirements for the certifications required by Sections 302 and 906 of the Sarbanes-Oxley Act of 2002 on June 5, 2003, in Release No. 33-8238. The rules require registrants to file the Section 302 certification as Exhibit 31 and to furnish or file the Section 906 certification as Exhibit 32 to their periodic reports. Because the necessary programming to add the relevant items to the EDGAR system was not complete by the time these rules were adopted, the Commission issued interim guidance on March 21 in Release No. 33-8212, March 27 in Release No. 33-8216 and June 5 in Release No. 33- 8238 explaining how registrants temporarily should comply with the Form 8-K items and periodic report exhibit requirements.

We intend to implement EDGAR Release 8.6 on July 28, 2003, which will permit registrants to file Item 11 Form 8-Ks and furnish Item 12 Form 8-Ks. It also will permit registrants to file Exhibits 31 and to furnish Exhibit 32 as part of their periodic reports. We indicated that the interim guidance would remain in effect until we announced that our EDGAR system permits registrants to file or furnish the items specified above. Therefore, on July 28, 2003, registrants must begin to comply with the rules as adopted and may no longer rely on the interim guidance. For further information about EDGAR Release 8.6, please refer to the Commission's web page at http://www.sec.gov/info/edgar.shtml.

New Filing Hours

Beginning on Monday, July 28, 2003 and continuing for a six month trial period, the SEC will accept and disseminate electronic filings two hours earlier, beginning at 6:00 a.m. Eastern Standard Time each business day rather than at 8:00 a.m. As a result of the change, filings that are submitted to, and accepted by the EDGAR system between the hours of 6:00 a.m. and 5:30 p.m. Eastern Standard Time will have the current business day's date. Section 16 filings (Forms 3, 4 and 5 and amendments to these Forms) as well as filings under Securities Act of 1933 Rule 462(b) will have the current business day's date if they are submitted and accepted between the hours of 6:00 a.m. and 10:00 p.m. Eastern Standard Time. A decision on whether to retain the 6:00 a.m. start time will be made by the end of the six month trial period.



Modified: 07/25/2003