Upcoming SEC EDGAR filing deadlines for the month of August:

Large Accelerated Filers:

• 10-Q: Due Monday, August 09, 2010 for Quarterly Period Ended 06/30/10
• 10-K: Due Monday, August 30, 2010 for Fiscal Year Ended 06/30/10

Accelerated Filers:

• 10-Q: Due Monday, August 09, 2010 for Quarterly Period Ended 06/30/10
• 10-K: Due Monday, August 16, 2010 for Fiscal Year Ended 05/31/10

Non-Accelerated Filers:

• 10-Q: Due Monday, August 16, 2010 for Quarterly Period Ended 06/30/10
• 10-K: Due Monday, August 30, 2010 for Fiscal Year Ended 05/31/10

Other Deadlines:

• 5: Due Monday, August 16, 2010 for Fiscal Year ended 06/30/10
• 13-F: Due Monday, August 16, 2010 for Quarterly Period ended 06/30/10
• 11-K: Due Friday, August 27, 2010 for Fiscal Year ended 02/28/10
• 24F-2: Due Monday, August 30, 2010 for Fiscal Year ended 05/31/10
• 20-F: Due Monday, August 30, 2010 for Fiscal Year ended 02/28/10
• N-PX: Due Tuesday, August 31, 2010

A detailed list of Federal holidays and common EDGAR filing deadlines is available on the Securex website at: http://www.secfile.net/SEC_calendar.htm

Upcoming SEC EDGAR filing deadlines for the month of June:

Large Accelerated Filers:

• 10-K: Due Tuesday, June 01, 2010 for Fiscal Year Ended 03/31/10
• 10-Q: Due Wednesday, June 09, 2010 for Quarterly Period Ended 04/30/10

Accelerated Filers:

• 10-Q: Due Wednesday, June 09, 2010 for Quarterly Period Ended 04/30/10
• 10-K: Due Monday, June 14, 2010 for Fiscal Year Ended 03/31/10

Non-Accelerated Filers:

• 10-K: Due Tuesday, June 01, 2010 for Fiscal Year Ended 02/28/10
• 10-Q: Due Monday, June 14, 2010 for Quarterly Period Ended 04/30/10

Other Deadlines:

• 24F-2: Due Tuesday, June 01, 2010 for Fiscal Year ended 02/28/10
• 11-K: Due Tuesday, June 01, 2010 for Fiscal Year ended 11/30/09
• 20-F: Due Tuesday, June 01, 2010 for Fiscal Year ended 11/30/09
• 5: Due Monday, June 14, 2010 for Fiscal Year ended 04/30/10

A detailed list of Federal holidays and common EDGAR filing deadlines is available on the Securex website at: http://www.secfile.net/SEC_calendar.htm

Effective April 1, 2010, the Section 31 transaction fee rate will be set at $16.90 per million.

Securex has a fee rate calculator to assist in the calculation of fees applicable to your SEC registration statement. The free tool is available at:  http://secfile.net/fee_calculator.htm

A copy of the SEC release follows:

Washington, D.C., March 1, 2010 – Pursuant to Section 31 of the Securities Exchange Act of 1934, the Commission has determined that a mid-year adjustment to the Section 31 transaction fee rate is necessary.  Effective on April 1, 2010, the Section 31 transaction fee rate will be set at $16.90 per million.

The Exchange Act requires the Commission to adjust the Section 31 fee rate if it estimates that the baseline estimate of dollar volume that was used to calculate the annual adjusted rate for fiscal year 2010 is reasonably likely to be 10 percent (or more) greater or less than the actual dollar volume of securities transactions for fiscal year 2010.  The Commission determined the mid-year adjustment using a methodology developed in consultation with the Congressional Budget Office and the Office of Management and Budget, as required by Section 31(j)(2) of the Exchange Act.  This methodology used market projections based on the most recent information on dollar volume of securities transactions thus far in fiscal year 2010.  A copy of the Commission’s order and calculation methodology is available at http://www.sec.gov/rules/other/2010/34-61605.pdf .

This rate change does not apply to the Section 31 assessment on security futures transactions, which will remain at the current rate of $0.0042 per round turn transaction.

The Office of Interpretation and Guidance in the Commission’s Division of Trading and Markets is also available for questions on Section 31 at (202) 551-5777, or by e-mail at tradingandmarkets@sec.gov.  In addition, useful guidance on Section 31 can be found on the SEC’s website at http://www.sec.gov/divisions/marketreg/sec31feesbasicinfo.htm and http://www.sec.gov/divisions/marketreg/sec31info.htm.

The Commission will announce the fiscal year 2010 rates for fees paid under Section 6(b) of the Securities Act of 1933 and Sections 13(e), 14(g), and 31 of the Exchange Act no later than April 30, 2010.  Those rates will become effective on Oct. 1, 2010, or 30 days after the date on which the Commission receives its fiscal year 2011 regular appropriation, whichever date comes later.

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The SEC recently made changes to the Draft EDGAR Filing Manual(Version 14) to update the filer manual to reflect changes scheduled to take effect on April 12, 2010.

Some of the changes include:

• Submission form type 13F-HR/A will be suspended for any period end date where the filer has not submitted a 13F-HR initial filing for that period end date.
• Submission form type 13F-NT/A will be suspended for any period end date where the filer has not submitted a 13F-NT initial filing for that period end date.
• The EDGAR Interactive Data/XBRL validations will be extended to all EX-101 attachments regardless of the taxonomy used.
• The 2008 Mutual Fund Risk/Return Summary Taxonomy will be updated to the 2010 Mutual Fund Risk/Return Summary Taxonomy.
• Filings containing EX-101.INS XBRL document will undergo the following additional validations:
  • No more than one EX-101.INS XBRL document should be attached in a submission.
  • EX-101.INS XBRL documents should not contain non-empty facts for DocumentFiscalYearFocus and DocumentFiscalPeriodFocus in the required context, for the EDGAR form types specified in Section 6.5.21.
  • EX-101.INS XBRL documents should not contain HTML attributes “cite” “char” and “charoff” in the text blocks and footnotes.
• Form D validation and processing will be updated to allow filers to indicate if they have solicited sales in foreign countries and to disseminate state and country description in addition to the state and country code.
• The EDGARLite templates for Forms TA-1 and TA-2 are being updated to change the OMB expiration date to be “April 30, 2012” and “June 30, 2012” respectively.

The filer manual is also being revised to address minor changes previously made in EDGAR. On February 8, 2010, EDGAR Release 10.0 introduced the following changes:

• Submission form types 10KSB and 10KSB/A were removed from the EDGARLink Template 3.
• An effective date of February 28, 2010 was set for the use of 8-K Item 5.07 (Submission of Matters to a Vote of Security Holders) on submission form types 8-K, 8-K/A, 8-K12B, 8-K12B/A, 8-K12G3, 8-K12G3/A, 8-K15D5, and 8-K15D5/A (See Release No. 33-9089).

Download the DRAFT EDGAR Filing Manual (Volume II) EDGAR Filing (Version 14)

The SEC will be closed Thursday, November 26, 2009 for Thanksgiving Day. As the EDGAR system is closed, filers will not be permitted to submit EDGAR filings to the EDGAR system.

A filing submitted after 5:30 p.m. Eastern Time Wednesday, November 25, will receive a filing date of Friday, November 27, and will be disseminated to the public that day at 6:00 a.m. ET.

The following Form Types are exceptions and are accepted by EDGAR until 10:00 p.m. ET Wednesday, November 25 receiving a same day filing date.

• Section 16 filings (3, 3/A, 4, 4/A, 5, 5/A)
• CORRESP filings (not immediately disseminated to the public)

If a filing due date falls on a weekend or SEC holiday, the filing due date will fall on the following business day pursuant to Securities Exchange Act of 1934 Rule 0-3 (a).

A list of upcoming SEC/EDGAR holidays is available at http://www.secfile.net

The SEC will be closed Wednesday, November 11, 2009 in observance of Veteran’s Day. As the EDGAR system is closed, filers will not be permitted to submit EDGAR filings.

A filing submitted after 5:30 p.m. Eastern Time Tuesday, November 10, will receive a filing date of Thursday, November 12, and will be disseminated to the public that day at 6:00 a.m. ET.

The following Form Types are exceptions and are accepted by EDGAR until 10:00 p.m. ET receiving a same day filing date.

• Section 16 filings (3, 3/A, 4, 4/A, 5, 5/A)
• CORRESP filings (not immediately disseminated to the public)

If a filing due date falls on a weekend or SEC holiday, the filing due date will fall on the following business day pursuant to Securities Exchange Act of 1934 Rule 0-3 (a).

A list of upcoming SEC/EDGAR holidays is available at http://www.secfile.net

The SEC just announced a continuing resolution to continue the current fee rate of $55.80 per million dollars until December 18, 2009.

The full SEC press release is available at: http://sec.gov/news/press/2009/2009-230.htm

Securex has a fee rate calculator to assist in the calculation of fees applicable to your SEC registration statement. The free tool is available at:  http://secfile.net/fee_calculator.htm

Listed below are upcoming SEC EDGAR filing deadlines in November:

Large Accelerated Filers:

• 10-Q: Due Monday, November 09, 2009 for Quarterly Period Ended 09/30/09

Accelerated Filers:

• 10-Q: Due Monday, November 09, 2009 for Quarterly Period Ended 09/30/09
• 10-K: Due Monday, November 16, 2009 for Fiscal Year Ended 08/31/09

Non-Accelerated Filers:

• 10-Q: Due Monday, November 16, 2009 for Quarterly Period Ended 09/30/09

Other Deadlines:

• 13-F: Due Monday, November 16, 2009 for Quarterly Period ended 09/30/09
• 5: Due Monday, November 16, 2009 for Fiscal Year ended 09/30/09
• 11-K: Due Friday, November 27, 2009 for Fiscal Year ended 05/31/09

View a complete list of EDGAR filing deadlines at: www.secfile.net/SEC_calendar.htm

Securex is a full service filing agent registered with the US Securities and Exchange Commission that provides EDGAR document conversion (EDGARizing) and filing solutions for public companies, law firms, investment management firms, mutual funds and individuals required to file with the SEC EDGAR system.

www.secfile.net

Adoption of Updated EDGAR Filer Manual

The SEC has released an updated EDGAR Filer Manual which supports changes made to the EDGAR system September 28, 2009 for Release 9.17 version on.

Revisions were made to improve the quality of XBRL exhibits as well as added XBRL validation requirements.

Additional information is available at: http://www.sec.gov/rules/final/2009/33-9077.pdf

The updated EDGAR filer manual is available at: http://www.sec.gov/info/edgar/edmanuals.htm

Final Stage of Section 404 of Sarbanes-Oxley to begin in June 2010 requiring small public companies to provide audited assessment of internal controls over financial reporting

The SEC announced the final stage of Section 404 of the Sarbanes-Oxley Act of 2002 (SOX Act) which will require the smallest publicly traded companies to comply with the SOX Act by June 2010. Small public companies, those with a public float below $75 million, must begin providing audited assessments of their internal controls over financial reporting beginning with their annual reports for fiscal years ending on or after June 15, 2010.

Section 404(b) of the SOX Act requires the company’s audit firm to issue an opinion on the effectiveness of the company’s internal control over financial reporting (SOX Opinion).  In order to issue a SOX Opinion, the audit firm must perform an audit of the company’s internal control over financial reporting in accordance with the standards established for attestation engagements

“Since there will be no further Commission extensions, it is important for all public companies and their auditors to act with deliberate speed to move toward full Section 404 compliance,” said SEC Chairman Mary L. Schapiro.

The SEC press release is available at: http://www.sec.gov/news/press/2009/2009-213.htm

GBH CPAs, PC has provided a brief summary of what this final SOX Act change means for small public companies. http://www.secfile.net/docs/gbh082009.pdf