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

Compliance and Disclosure Interpretations

• Item 402 of Regulation S-K — Executive Compensation, February 9, 2007

Accounting and Financial Reporting

• Current Accounting and Disclosure Issues (UPDATED 11/30/06)

No-Action, Interpretive and Exemptive Letters

• Weyerhaeuser Company, February 23, 2007
   
• ProSiebenSat.1 Media AG, January 30, 2007
   
• MBIA Inc., January 29, 2007
   
• Bank of New York Company, January 9, 2007
   
• Deutsche Bank AG, January 9, 2007

Division Speeches and Public Statements

• The Promise of Transparency — Corporation Finance in 2007, by John W. White, Director, Division of Corporation Finance, 29th Annual Conference on Securities Regulation and Business Law, Dallas, Texas (February 23, 2007)
   
• Remarks before the Practising Law Institute Sixth Annual Institute on Securities Regulation in Europe, by John W. White Director, Division of Corporation Finance, London, England (January 15, 2007)