Request a Continuing Hardship Exemption

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If you wish to apply for a continuing hardship exemption to make all or part of an electronic filing in paper, you must make a request indicating how you meet the criteria set forth in Rule 202 of Regulation S-T, as described more fully below.  SEC staff will then determine whether your request will be granted based on an analysis of filer burden or expense and whether an exemption is appropriate and consistent with the public interest. Even if granted, under Rule 202(d), the SEC may place a limit on the term of a continuing hardship exemption and require you to submit an electronic copy of the paper portion of the filing at a future date.

Only filers—not third parties such as filing agents—may request a continuing hardship exemption. The request must be:

• Submitted via an EDGAR CORRESP submission (see EDGAR Filer Manual Volume II, Section 7 > Preparing and Transmitting EDGARLink Online Submissions > Correspondence Submissions and Documents);
• Addressed to the Division of Corporation Finance; 
• Submitted under the company’s central index key (CIK); 
• Signed by the filer or an authorized legal representative of the filer; and
• Made no later than ten (10) business days before the filing is due or, where there is no required filing date, otherwise intended to be filed.

The request must include all of the following:

• The reason(s) that the hardware and software necessary to submit electronically is not available without unreasonable burden and expense;
• A description of the burden and expense that would be involved to employ alternative means to make the electronic submission; 
• The reasons for not submitting electronically the document or group of documents; and
• A justification for the requested time period.

We also request that you provide, if possible, a description of the material for which the request is being made.

If your request is limited to a single submission or part of a submission, please identify the relevant submission type and, if applicable, the part of the submission for which the request is made.

Please ensure that your request DOES NOT CONTAIN any private or sensitive information such as EDGAR access codes or social security numbers.

We strongly encourage you to confirm the request you submit through EDGAR by sending an e-mail to EDGARFilingCorrections@sec.gov.  The email should include the accession number you received after you submitted the request to EDGAR and a name and phone number for the person the SEC may contact regarding the request. 

The SEC generally processes requests for continuing hardship exemptions within 5-7 business days of receipt.