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Quarterly Report rd 3 Quarter Fiscal Year 2007 Apr. 1, 2007 Jun. 30, 2007 ROFIN-SINAR Technologies Inc. NASDAQ: RSI Prime Standard: ISIN US7750431022 WE THINK LASER UNITED STATES SECURITIES AND EXCHANGE

How to fill out an accelerated filer or

How to fill out an accelerated filer or:

1. Start by gathering all the necessary financial information and documents, such as income statements, balance sheets, and cash flow statements.
2. Review the specific instructions provided by the regulatory body or organization requiring the accelerated filing. Understand the criteria and requirements for filing as an accelerated filer.
3. Carefully fill out each section of the accelerated filer form, ensuring that you provide accurate and up-to-date information. Double-check all the numbers and calculations to avoid any errors.
4. Include any required disclosures or footnotes that are relevant to the financial statements being filed. These disclosures should provide additional information or clarify any significant accounting policies applied.
5. Ensure that the financial statements and related information are consistent with the generally accepted accounting principles (GAAP) or any other applicable accounting standards.
6. If necessary, seek assistance from accounting or financial professionals to ensure the accuracy and completeness of the filed materials.

Who needs an accelerated filer or:

1. Publicly traded companies that meet certain conditions defined by the Securities and Exchange Commission (SEC) are required to file as an accelerated filer.
2. Typically, an accelerated filer meets the criteria of having a public float of at least $75 million but less than $700 million at the end of its most recently completed fiscal year.
3. Accelerated filers must also have filed at least one annual report, which includes financial statements, with the SEC.
4. The filing as an accelerated filer is part of the regulatory compliance process for publicly traded companies and helps ensure transparency and accuracy in financial reporting to protect investors' interests.

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