This excerpt taken from the TPTX 8-K filed Oct 5, 2009.
Item 5.03. Amendments to Articles of Incorporation or Bylaws; Change in Fiscal Year.
The information set forth or incorporated by reference in Item 3.03(a) of this Current Report on Form 8-K is incorporated herein by reference.
Immediately after the Merger, TorreyPiness fiscal year end was December 31. Immediately after the Merger, the board of directors of Raptor elected to adopt the fiscal year of Rap Pharma, the accounting acquirer in the Merger, such that Raptors fiscal year end is now August 31. Raptor intends to report the transition period in a filing with the SEC on Form 10-K.