The New York Stock Exchange is giving Penn Treaty American Corp. until Feb. 16, 2008, to file financial results and a Form 10-K annual report for 2006.

“The NYSE granted the extension request noting that it retains the right to revoke the extension and delist the company’s common stock if certain milestones are not reached in connection with the completion of the company’s financial statements,” Penn Treaty says in the extension announcement.

In addition, Penn Treaty is in the process of deciding whether to restate financial statements for 2003, 2004 and 2005, and it hopes to make a decision about any restatements by the week of Jan. 7, 2008, the company says.

Penn Treaty is an active seller of long term care insurance market and is one of the creators of the U.S. LTC insurance market.