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To: steve walsh who wrote (80)6/10/1998 7:31:00 PM
From: Ricardo A. Biondi  Read Replies (1) | Respond to of 7609
 
10Q and 10QSB:

Form 10-Q

The Form 10-Q is a report filed quarterly by most reporting companies. It includes unaudited
financial statements and provides a continuing view of the company's financial position during the
year. The report must be filed for each of the first three fiscal quarters of the company's fiscal year
and is due within 45 days of the close of the quarter.
Interpretive Responsibility:
Division of Corporation Finance - Office of Chief Counsel

Form 10-QSB

The Form 10-QSB is filed quarterly by reporting small business issuers. It includes unaudited
financial statements and provides a continuing view of the company's financial position and results of
operations throughout the year. The report must be filed for each of the first three fiscal quarters and
is due within 45 days of the close of the quarter.
Interpretive Responsibility:
Division of Corporation Finance - Office of Chief Counsel, Office of Small Business Policy