VaxGen ( VXGN) shares fell early Tuesday after the company said it had asked the Securities and Exchange Commission for a five-day extension to file its earnings statement for the three months ended March 31. The Brisbane, Calif.-based biotechnology company had planned to release and discuss its first-quarter financial report Tuesday. According to Thomson First Call, VaxGen was expected to produce a first- quarter loss of 45 cents. Only one analyst follows the company, according to the Thomson First Call survey. The company said it will set a new release date and new conference call for investors and analysts after it has determined a new filing date for the 10-Q statement. VaxGen said it needed more time to complete the preparation and review of materials necessary for filing its 10-Q statement and for its new independent auditor, which had been hired April 9, to review the documents. VaxGen is developing vaccines for anthrax and smallpox. In premarket trading, the company's stock was down 36 cents, or 2.5%, to $14.36.