New Delhi, Aug 14 : In an application filed before the Supreme Court, the Securities Exchange Board of India (SEBI) has sought an extension of 15 days to conclude the investigation process in the Adani-Hindenburg matter.  The market regulator said that it has examined 24 matters in compliance with orders of the top court and 'out of the said 24 investigations/ examinations, 17 are final and complete." The application said that in one matter SEBI has completed the investigation based on the material that could be gathered by it so far and had sought information from agencies or regulators in foreign jurisdictions, etc. 'Upon receipt of such information, will evaluate the same to determine further course of action, if any, in the said matter,' it added. In the remaining six matters, findings in four investigations have been crystalized and the reports prepared are awaiting approval of the Competent Authority. 'SEBI expects to complete the approval process in respect of the aforesaid four matters shortly and in any event before the next date of hearing,' the application added. 'In the remaining two matters (out of six), investigation is at an advanced stage in one matter and in the other one matter, interim report is under preparation based on information gathered by SEBI thus far,' the market regulator told the Supreme Court, which is scheduled to hear the matter on August 29. 'SEBI had sought information from entities/agencies/ regulators in foreign jurisdictions, etc., and upon receipt of such information, will evaluate the same vis-a-vis the interim report to determine further course of action,' it said. Earlier, the Securities Exchange Board of India (SEBI) had filed its views before the Supreme Court on various recommendations made by the Court-appointed Expert Committee in connection with the Adani-Hindenburg case. The SEBI had opposed the suggestion of prescribing timelines for initiation of investigation and proceedings and said that 'prescribing specific timelines to complete the investigation may compromise the quality of investigation.' The apex court on March 2 had formed an expert committee headed by Justice A.M. Sapre, former judge of the Supreme Court with an objective to review and strengthen the existing financial regulatory mechanisms. The controversial Hindenburg Research's report, inter alia, alleged that the Adani Group of companies has manipulated its share prices; failed to disclose transactions with related parties and other relevant information concerning related parties in contravention of the regulations framed by SEBI; and violated other provisions of securities laws. The report about Indian billionaire Gautam Adani had led to a stock rout, erasing over $ 100 billion from his empire and pushing him down on the global rich list. /IANS