Client Alert

SEC's Electronic Filing System Has Been Updated to Accept Recently Adopted Forms and Exhibits

Effective July 28, 2003, the SEC's electronic filing system ("EDGAR") was updated to accept Form 8-K filings under Item 11 (temporary suspension of trading under a company's employee benefit plans) and Item 12 (earnings announcements or releases) and to accept CEO and CFO certifications as exhibits 31 and 32 to quarterly and annual reports.

Earlier this year, when these new Form 8-K items and exhibit requirements were adopted, EDGAR had not yet been programmed to accept these filings under the new numbering system. Companies had been instructed by the SEC to electronically file or furnish them in alternative manners.

Because EDGAR has now been updated, companies must submit their Item 11 and Item 12 Form 8-K filings as Item 11 and Item 12 Form 8-K filings and no longer submit such reports as Item 9 Form 8-K filings with an explanatory note. Similarly, the CEO and CFO certifications filed pursuant to Section 302 and furnished pursuant to Section 906 of the Sarbanes-Oxley Act must now be filed and furnished as exhibits 31 and 32, respectively, to their corresponding quarterly or annual report.




Unsolicited e-mails and information sent to Morrison & Foerster will not be considered confidential, may be disclosed to others pursuant to our Privacy Policy, may not receive a response, and do not create an attorney-client relationship with Morrison & Foerster. If you are not already a client of Morrison & Foerster, do not include any confidential information in this message. Also, please note that our attorneys do not seek to practice law in any jurisdiction in which they are not properly authorized to do so.