Penn Treaty American Corp. has met the filing deadlines for audited 2007 financial statements for 3 subsidiaries.

The filings might help Penn Treaty, Allentown, Pa., get approval from Florida regulators to resume sales in Florida.

The filings cover Penn Treaty Network America Insurance Company, American Network Insurance Company and American Independent Network Insurance Company of New York.

Penn Treaty, a long term care insurer, says it now will focus on completing its annual form 10-K report for the period.

Penn Treaty last year restated 2005 financial results. The company said it had found errors that had increased its reported book value by about $1 million.

In June 2007, Florida regulators shut Penn Treaty out of the state’s LTC insurance market for 12 months because of concerns about the delayed filing of audited 2006 statements.