Filers should be aware of the following:

The staff wants to alert filers that EDGAR includes a built-in calculator for leap years and the resulting extra day of February 29. For example, Monday, February 29, 2016 will be included as a business day in calculating filing deadlines, and filers can make filings on February 29, 2016.

If you have any questions about leap year and deadlines, please contact:

The Office of Chief Counsel / Public Inquiry
Phone: (202) 551-6865
E-mail: IMOCC@sec.gov