Many Division of Corporation Finance staff members are currently teleworking. During this period, we continue to conduct normal business functions. For example, CF staff members are continuing to review filings, issue comment letters and accelerate the effective date of registration statements as requested and as appropriate.

We currently anticipate being able to maintain normal time frames for filing reviews and other matters. If you are engaged with the staff on a matter, please keep that staff aware of any changes in your schedule.

Please continue to submit registration statements, offering statements and other documents on EDGAR. Please continue to submit questions or seek guidance on other topics by completing an online form and directing it to the appropriate office and continue to submit requests for no-action, interpretive, or exemptive letters by online form. Please continue to submit requests for interpretation or waiver of financial statements to DCAOLetters@sec.gov.

Follow this guidance if you are not sure who you should contact about a matter. If you require general assistance or are not able to contact a Division of Corporation Finance staff member about a pending matter, please submit your request for assistance and contact information to CFEmergency@sec.gov.