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To: Guidothecat who wrote (7317)2/10/1999 12:50:00 PM
From: Lynn   of 27722
 
>Do they have to file an SEC form first regarding the
>restatement? Would it come simultaneously with the
>IPO filing or should it show up before?

Here's what I have picked-up from knowledgeable people on the CPQ thread when people were asking about IPO filing for AltaVista:

A company normally files with the SEC first. When everything in the filing meets the approval of the SEC, the filing is complete and made publicly available. There is a slight delay, a day or so, between actual SEC approval and public availability to people like us [i.e. through EDGAR or sites that list SEC filings, like companysleuth]. It is normally during this window that a company announces the IPO filing to the world.

Lynn
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