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May a principal executive officer or principal financial officer of a company with a calendar fiscal year end file a written statement before the 2nd quarter Form 10-Q is filed?

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May a principal executive officer or principal financial officer of a company with a calendar fiscal year end file a written statement before the 2nd quarter Form 10-Q is filed?

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Yes. The officers do not have to wait for the filing of the Form 10-Q. In that case, the written statement will not cover the 2nd Quarter Form 10-Q and the officers do not need to file additional written statements after the filing of the 2nd Quarter Form 10-Q.

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