[Code of Federal Regulations]
[Title 17, Volume 2]
[Revised as of April 1, 2002]
From the U.S. Government Printing Office via GPO Access
[CITE: 17CFR232.201]

[Page 640-641]
 
              TITLE 17--COMMODITY AND SECURITIES EXCHANGES
 
             CHAPTER II--SECURITIES AND EXCHANGE COMMISSION
 
PART 232--REGULATION S-T--GENERAL RULES AND REGULATIONS FOR ELECTRONIC FILINGS--Table of Contents
 
Sec. 232.201  Temporary hardship exemption.

    (a) If an electronic filer experiences unanticipated technical 
difficulties preventing the timely preparation and submission of an 
electronic filing, the electronic filer may file the subject filing, 
under cover of Form TH (Secs. 239.65, 249.447, 259.604, 269.10 and 
274.404 of this chapter), in paper format no later than one business day 
after the date on which the filing was to be made.
    (1) A microfiche copy of the paper format document shall be the 
official filing of the registrant for purposes of the federal securities 
laws.
    (2) The following legend shall be set forth in capital letters on 
the cover page of the paper format document:

IN ACCORDANCE WITH RULE 201 OF REGULATION S-T, THIS (specify document) 
IS BEING FILED IN PAPER PURSUANT TO A TEMPORARY HARDSHIP EXEMPTION

    (3) Signatures to the paper format document may be in typed form 
rather than manual format. See Rule 302 of Regulation S-T 
(Sec. 232.302). All other requirements relating to paper format filings 
shall be satisfied.
    (4) If the exemption pertains to a document filed pursuant to 
section 13(a) or 15(d) of the Exchange Act (15 U.S.C. 78m and 78o(d)) or 
section 30 of the Investment Company Act and the paper format document 
is filed in the manner specified in paragraph (a) of this section, the 
filing shall be deemed to have been filed by its required due date.
    Note: 1. Where a temporary hardship exemption relates to an exhibit 
only, the paper format exhibit shall be filed under cover of Form SE 
(Secs. 239.64, 249.444, 259.603, 269.8, and 274.403 of this chapter).
    2. Filers unable to submit a report within a prescribed time period 
because of electronic difficulties shall comply with the provisions of 
this section and shall not use Form 12b-25 (Sec. 249.322 of this 
chapter) as a notification of late filing.


[[Page 641]]


    (b) An electronic format copy of the filed paper format document 
shall be submitted to the Commission within six business days of filing 
the paper format document. The electronic format version shall contain 
the following statement in capital letters at the top of the first page 
of the document:

THIS DOCUMENT IS A COPY OF THE (specify document) FILED ON (date) 
PURSUANT TO A RULE 201 TEMPORARY HARDSHIP EXEMPTION

    Note 1: Failure to submit the confirming electronic copy of a paper 
filing made in reliance on the temporary hardship exemption, as required 
in paragraph (b) of this section, will result in ineligibility to use 
Forms S-2, S-3, S-8, F-2 and F-3 (see Secs. 239.12, 239.13, 239.16b, 
239.32 and 239.33 of this section, respectively), restrict incorporation 
by reference of the document submitted in paper (see Rule 303 of 
Regulation S-T (Sec. 232.303)), and toll certain time periods associated 
with tender offers (see Rule 13e-4(f)(12) (Sec. 240.13e-4(f)(12) of this 
chapter) and Rule 14e-1(e) (Sec. 240.14e-1(e) of this chapter).
    Note 2: If the exemption relates to an exhibit only, the requirement 
to submit a confirming electronic copy shall be satisfied by refiling 
the exhibit in electronic format in an amendment to the filing to which 
it relates. The confirming copy tag should not be used. The amendment 
should note that the purpose of the amendment is to add an electronic 
copy of an exhibit previously filed in paper pursuant to a temporary 
hardship exemption.

[58 FR 14670, Mar. 18, 1993, as amended at 62 FR 36457, July 8, 1997]