What's New in the Division of Corporation Finance
October 2007

Division Speeches and Public Statements

• Where’s the Analysis?, by John W. White, Director, Division of Corporation Finance, Tackling Your 2008 Compensation Disclosures: The 2nd Annual Proxy Disclosure Conference, San Francisco, California (October 9, 2007)

Compliance and Disclosure Interpretations

• Management's Report on Internal Control Over Financial Reporting and Certification of Disclosure in Exchange Act Periodic Reports; Frequently Asked Questions (revised September 24, 2007)
   
• Staff Observations in the Review of Executive Compensation Disclosure

No-Action, Interpretive and Exemptive Letters

• Natixis S.A., Banque Fédérale des Banques Populaires and Caisse National des Caisses d'Epargne, October 9, 2007
   
• Telemar Participações S.A., October 9, 2007
   
• Abacus Investments Limited, October 5, 2007
   
• Republic of Hungary, September 28, 2007
   
• Barclays PLC tender offer for ABN AMRO Holding N.V., August 7, 2007