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

The SEC will be closed Monday, May 31, 2010,  for the Memorial Day holiday.  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 Friday, May 28, 2010 will receive a filing date of Tuesday, June 1, 2010, 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 Friday, May 28, 2010, 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).

For a detailed list of upcoming SEC/EDGAR holidays is available at http://www.secfile.net/SEC_calendar.htm

Upcoming SEC filing deadlines for the month of May

Large Accelerated Filers:

• 10-Q: Due Monday, May 10, 2010 for Quarterly Period Ended 03/31/10
• 10-K: Due Tuesday, June 01, 2010 for Fiscal Year Ended 03/31/10

Accelerated Filers:

• 10-Q: Due Monday, May 10, 2010 for Quarterly Period Ended 03/31/10
• 10-K: Due Friday, May 14, 2010 for Fiscal Year Ended 02/28/10

Non-Accelerated Filers:

• 10-Q: Due Monday, May 17, 2010 for Quarterly Period Ended 03/31/10
• 10-K: Due Tuesday, June 01, 2010 for Fiscal Year Ended 02/28/10

Other Deadlines:

• 5: Due Monday, May 17, 2010 for Fiscal Year ended 03/31/10
• 13-F: Due Monday, May 17, 2010 for Quarterly Period ended 03/31/10
• 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

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

The SEC will hold a public seminar June 4th beginning at 10:00 a.m. EDT to discuss the reporting rules and the XBRL taxonomy for open-end mutual funds.

The compliance date for open end mutual funds is January 1, 2011 and requires them to comply with new rules to file data in the risk/return summary section of the prospectus using XBRL.

The full SEC press release is available at: http://www.sec.gov/news/press/2010/2010-71.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 just release information on an upcoming seminar which will include a webcast to help companies comply with XBRL reporting.  The full press release follows:

SEC Staff to Hold Seminar to Help Companies Comply With XBRL Reporting Rules

FOR IMMEDIATE RELEASE
2010-25

Washington, D.C., Feb. 23, 2010 — Securities and Exchange Commission staff will conduct a public seminar next month to help companies and preparers comply with rules that require financial reports to be filed using eXtensible Business Reporting Language, (XBRL), which can provide investors quicker access to the data they want in a format that’s easily used, searched and analyzed.

The seminar will help answer frequently asked questions about the rules and technology requirements. SEC staff will present information to help corporate filers understand how to comply with the rules.

SEC staff also will provide an overview of the XBRL taxonomy — the list of tags associated with Generally Accepted Accounting Principles (U.S. GAAP). Staff also will discuss the recently announced role of the Financial Accounting Foundation in maintaining that taxonomy in conjunction with its GAAP standard-setting activities. SEC staff will provide guidance on other tools and information available to assist with compliance.

To ensure that the seminar is responsive to the needs of companies and preparers, the SEC staff is seeking suggested questions and topics to be discussed at the seminar. Interested parties should e-mail their questions to Ask-OID@sec.gov and include “Public Education Seminar” in the subject line.

The seminar will be held on March 23 beginning at 1 p.m. ET in the auditorium at the SEC’s headquarters (100 F Street N.E. in Washington D.C.). The event also will be webcast on the SEC Web site.

Seating for the seminar will be on a first-come, first-served basis. Reasonable accommodations for persons with disabilities attending this event in person can be arranged by submitting a request to DisabilityProgramOfficer@SEC.gov three business days prior to the event. Captioning will provided on the SEC webcast.

For additional information about the seminar, contact Ask-OID@sec.gov or (202) 551-4144.

The SEC will be closed Monday, February 15, 2010,  for Presidents’ 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 Friday, February 12, 2010 will receive a filing date of Tuesday, February 16, 2010, 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 Friday, February 12, 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).

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

Federal agencies in the Washington, DC, area will continue to be closed Thursday, February 11th due to severe weather conditions.  The EDGAR system will not be closed and is still available to accept file  submissions until 10:00 p.m. Eastern Time Thursday.

Additional details are available at: http://www.opm.gov/status/

Federal agencies in the Washington, DC, area will continue to be closed Wednesday, February 10th due to severe weather conditions.  The EDGAR system will not be closed and is still available to accept file  submissions until 10:00 p.m. Eastern Time Wednesday.

Additional details are available at: http://www.opm.gov/status/