Extract to table

Under SEC rules, a foreign private issuer must file its Form 20-F within four months after the end of its fiscal year

Instead, Halcyon will furnish current reports on Form 6-K as and when material information arises that it makes or is required to make public pursuant to the law of Germany, that it files or is required to file with the Frankfurt Stock Exchange or any other stock exchange, or that it distributes or is required to distribute to its security holders

Under Section 102 of SOX, every public accounting firm that prepares or issues audit reports for issuers must register with the PCAOB

Both firms must be registered with the PCAOB

The certifications are required by Exchange Act Rules 13a-14(a) and 15d-14(a) and must be filed as exhibits to the Form 20-F

issuers, which must provide Section 302 certifications with each quarterly report