17 CFR §230.417
Verified against eCFR.gov as of June 20, 2026View official text on eCFR.gov ↗
Whenever financial statements of any person are required to be furnished as of a date within a specified period prior to the date of filing the registration statement and the last day of such period falls on a Saturday, Sunday, or holiday, such registration statement may be filed on the first business day following the last day of the specified period.