Penn Treaty American Corporation says 3 of its subsidiaries have filed their unaudited annual financial statements for the 2007 fiscal year on time.

The Allentown, Pa. company says its Penn Treaty Network America Insurance Company, American Network Insurance Company and American Independent Network Insurance Company of New York filed their statutory statements on time for the year ending Dec. 31, 2007.

The company says that it continues to work toward filing its audited Form 10-K for the period ended Dec. 31, 2006.

The long term care insurer recently released unaudited, full-year 2006 results. It also restated financial results for 2005 because of errors it said increased its reported book value by about $1 million.