If a non-accelerated filer extends their September 30, 2009 Form 10-Q by filing form 12b-25 (NT10-Q) then instead of filing by November 16, 2009, they have another five days thereafter to file.  However, since November 21 falls on a weekend, then the following Monday, November 23, 2009 is the deadline to file the Form 10-Q.

The 10-Q deadline for non-accelerated filers is 45 days after the end of the quarter, unless that day falls on a holiday or on a weekend.  In that case, the deadline is extended to the next business day.  Therefore, for non-accelerated filers, the deadline for filing the September 30, 2009 10-Q is Monday, November 16, 2009.

The EDGAR system will be closed Monday, January 19, 2009 in observance of the federal holiday.  Although Southridge Services will not be able to submit filings on that day, we will continue to process and convert your documents and return proofs for your review to be prepared to file when EDGAR reopens Tuesday, January 20.

The following announcement from the SEC addresses the question of whether EDGAR will be open January 20, 2009:

EDGAR Open on January 20, 2009

The EDGAR system will be operational on Inauguration Day, January 20, 2009. However, since Inauguration Day has been declared a non-working day for the federal government in the Washington D.C. metropolitan area, there will be limited filer support.

EDGAR has normal operating hours today – typical company (non-ownership) submissions filed before 5:30PM EST will be disseminated and filed with today’s date.  If submitted between 5:30 and 10:00PM EST, the filing will be put in queue and filed when EDGAR reopens at 6:00AM EST Monday.  There is not early closing or half-day today, Christmas Eve.

The SEC has recently announced that in addition to Christmas, the SEC will be closed on Friday, 12/26/2008.  Below is their text:

EDGAR Not Available on December 26, 2008

Friday, December 26, 2008 has been declared a non-working day for the federal government. Consistent with Securities and Exchange Commission (SEC) operation on a federal holiday, the Electronic Data Gathering, Analysis, and Retrieval (EDGAR) system will not be operational that day. Filings will not be accepted and the Filing Web Site will not be operational. We will resume normal operation on Monday morning, December 29, 2008. Because December 26, 2008 will be treated as a federal holiday for filing purposes, rules relating to timely filings where the filing date falls on a holiday will apply to filings due on December 26, 2008.

http://www.sec.gov/info/edgar/ednews/edgar122608.htm

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Modified: 12/23/2008

The following table indicates when the first XML instance documents are required to be filed with the SEC to comply with the XBRL initiative adopted December 17, 2008 by the SEC.

Calendar of XBRL Implementation by Reporting Company Size
As Adopted by the Securities and Exchange Commission December 17, 2008
Regarding Quarterly and Annual Periodic Reports, Registration Statements, and some Forms 8-K
			Companies with >$5 billion market capitalization (top 500 in U.S.)		Companies classified as "Large Accelerated" filers		All others, including Smaller Reporting Companies
	First Period of Report that must include XML files, and allows for "block-tagging" of the financial statement notes and schedules:		6/15/2009		6/15/2010		6/15/2011
	Period of Report that must include "detail-tagging" of the financial statement notes and schedules:		6/15/2010		6/15/2011		6/15/2012
			A one-time 30-day grace period attends the first deadline:  the XML files may be submitted thirty days after the HTML or ASCII files are submitted on an amended filing.  Thereafter, all filings must include both the XML and HTML/ASCII files concurrently.  Also note that company websites that report financial information also must be updated concurrently with the submission of filings to the SEC.
	Other Notes:
*	Compared to the conversion of HTML or ASCII files, creating an XML file requires much more time (typically two weeks dedicated time) to setup, correlate and approve the tagging of a company's financial statements to create the template.
*	After a company's XBRL template is created, the financial statements for each subsequent periodic report are imported into the company's XBRL template.  Only additions or changes need be mapped.
*	The initial tagging and mapping process can be done anytime - even today - to setup the templates and establish a company's internal process flow.
*	Submissions to the SEC may contain XML documents anytime before the deadline; or XML files may be processed and approved internally to create a business process flow, but not actually filed until the appropriate deadline.
	Call Southridge Services at 877-553-3427 when you want to have your XBRL template created.

Breaking news with more detail to follow later:

In today's Securities and Exchange Commission Open Meeting, the XBRL initiative was approved as proposed in May, 2008.  However, the time-frame was pushed back six months:  Large companies with public world-wide float above $5 billion (as of the 2nd Quarter of 2008) will not be required to submit XML instance document files (in addition to the standard HTML or ASCII files) until filing reports for periods ending after June 15, 2009 (instead of December 15, 2008).  This means calendar-year companies will be required to report their 10-Q in XML format (in addition to the HTML or ASCII files) for the period ending 6/30/2009 , instead of their 10-K for the period ending 12/31/2008.

The same three-part phase-in period applies, and with a similar six-month delay for the later two tiers of reporting companies.  Other companies and smaller reporting companies will have until after June of their corresponding year, instead of the previously anticipated December-dated reports.