The SEC has released an additional statement concerning paper filing requirements given the ongoing logistical difficulties caused by the COVID-19 pandemic. The staff of the SEC’s Division of Corporation Finance is aware of the troubles encountered in submitting certain forms (other than Forms 144) in paper given the spread of COVID-19.
The forms are:
Annual reports to security holders furnished by foreign private issuers on Form 6-K pursuant to Rule 101(b)(1) of Regulation S-T
Forms 11-K pursuant to Rule 101(b)(3) of Regulation S-T
Periodic reports and distribution reports filed by certain international development banks pursuant to Rule 101(b)(5) of Regulation S-T
Reports or other documents furnished by foreign private issuers on Form 6–K pursuant to Rule 101(b)(6) of Regulation S-T
Unabridged foreign language documents and English translations of a foreign government’s or its political subdivision’s latest annual budget pursuant to Rules 306(b) and (c) of Regulation S-T
The SEC will not take enforcement action if the above documents are submitted via email in lieu of mailing or delivering the paper document to the SEC. The filer must attach a complete document, including any required exhibits, as PDF attachments to an email sent to CorporationFinancePaperForms@SEC.gov.
In addition, if the filer is unable to provide a manual signature on any document submitted by email, the staff will not recommend enforcement action if the filer provides a typed form of signature in lieu of the manual signature and:
the signatory retains a manually signed signature page or other document authenticating, acknowledging, or otherwise adopting his or her signature that appears in typed form within the electronic submission
the document indicates the date and time when the signature was executed
that document is provided as practicable upon request by the Division or other SEC staff
the filer or submitter (with the exception of natural persons) establishes and maintains policies and procedures governing this process.
This staff statement is temporary and covers filers who submit the above mentioned forms until the staff provides public notice that it is no longer will be in effect. Such notice will be published at least two weeks before the announced termination date. Filers may continue to submit forms to the SEC mailroom but should be advised that there may be delays in the processing of such documents. The staff also reminds all signatories of the penalties for false and misleading statements.