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If you look at Case Book 3.5.11A ... 3rd & 8 from A's 45 when A1 throws and incomplete pass. The ball is erroneously spotted at the 50 for 4th down. K snaps & punts the ball into R's end zone. Per the Case Book Ruling, it is too late to make any corrections because the error had to be corrected before the ball was snapped.
If you adapt this ruling to the OP, the "4th down" counted once the ball was snapped and "it is too late to make any corrections because the error had to be corrected before the ball was snapped."
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