******************************************************** NOTICE ******************************************************** This document was converted from WordPerfect to ASCII Text format. Content from the original version of the document such as headers, footers, footnotes, endnotes, graphics, and page numbers will not show up in this text version. All text attributes such as bold, italic, underlining, etc. from the original document will not show up in this text version. Features of the original document layout such as columns, tables, line and letter spacing, pagination, and margins will not be preserved in the text version. If you need the complete document, download the WordPerfect version or Adobe Acrobat version, if available. ***************************************************************** Before the Federal Communications Commission Washington, D.C. 20554 In the Matter of ) ) COMSAT Mobil Communications ) AAD 98-47 Request for Extension of Time ) for Filing Annual Report and ) Cost Allocation Manual Audit ) Report ) ORDER Adopted: March 26, 1998 Released: March 26, 1998 By the Chief, Accounting Safeguards Division: 1. On March 17, 1998, COMSAT Corporation through its COMSAT Mobile Communications ("CMC") Division requested an extension of time until May 15, 1998, for CMC to file its annual report and the independent audit report on its cost allocation manual ("CAM"). These reports are required, respectively, by Sections 43.21(e)(2) and 64.904(b) of the Commission's rules. CMC states that, due to recent employee departures, the internal accountants responsible for preparing these reports have not had any experience with the preparation of these reports. Thus, CMC requires additional time to compile the information, revise the formats, and prepare and review the reports. CMC also states that its revised CAM, which was recently refiled, has not yet been approved by the Commission. 2. We have reviewed CMC's request for an extension of time to file its annual report and independent CAM audit report. Although we do not routinely grant extensions of time, we believe granting CMC's request will serve the public interest by allowing CMC to file accurate reports, thus minimizing the need for future corrective filings. We, therefore, grant CMC an extension of time until May 15, 1998 to file its annual report and independent CAM audit report. 3. Accordingly, IT IS ORDERED, pursuant to Sections 0.91, 0.291, and 1.46 of the Commission's rules, 47 C.F.R.  0.91, 0.291, and 1.46, that CMC's request for an extension of time until May 15, 1998, to file its annual report and independent cost allocation manual audit report IS GRANTED. FEDERAL COMMUNICATIONS COMMISSION Kenneth P. Moran Chief, Accounting Safeguards Division