When Do 2016 Financial Statements Go Stale for 2017 Offerings?

Latham & Watkins LLP
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FreshBread, Corp. is a newly public company that will need to file periodic reports beginning in 2017. FreshBread is also planning to do a registered offering in 2017 and is confused as to when its 2016 financial statements go “stale.”

Latham’s Desktop Staleness Calendar has the answers FreshBread needs: the key filing dates and financial statement staleness dates for issuers with a December 31, 2016 fiscal year-end.

Desktop Staleness Calendar for 2017 Offerings

DISCLAIMER: Because of the generality of this update, the information provided herein may not be applicable in all situations and should not be acted upon without specific legal advice based on particular situations.

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