The CPO requested relief from the requirement of Regulation 4.22(c) that the Pool file a certified Annual Report within 90 days of the end of the fiscal year on December 31, 2008. The CPO requested permission to file a single, certified Annual Report for the Pool for the 16-month period from January 1, 2008 through April 29, 2009, upon which date the Pool ceased trading and began distributing funds to participants. The CPO also requested an extension of the 90-day period from July 29, 2009 to September 30, 2009. Pursuant to the authority delegated by Regulations 140.93 and 4.12(a), the Division granted relief from the Annual Report requirement of Regulation 4.22(c) for the Pool’s fiscal year ending December 31, 2008 and denied the request for relief with respect to the 90-day filing period.