In this instructive post: “SEC Staff Comments on Director Resignation Form 8-K Timeliness in Connection With Registration Statement Review,” Barnes & Thornburg leverages a recent SEC comment letter exchange regarding the timeliness of an Item 5.02(b) Form 8-K in conjunction with Form S-3 registration statement eligibility to remind issuers of the Form 8-K timing obligations associated with director resignations and associated implications of a late filing. While Exchange Act Form 8-K C&DI 117.01 is helpful, determining whether and when a triggering event has occurred often involves a nuanced facts and circumstances-based analysis.
Access additional resources on our Form 8-K page.
This post first appeared in the weekly Society Alert!