What's New in the Division of Corporation Finance
Oil and Gas Sample Letters (UPDATED 4/29/10)
- The three sample letters listed below, which previously had been sent to certain oil and gas companies, have been removed from the Divisionís Accounting and Financial Reporting — Frequently Requested Materials page (http://www.sec.gov/divisions/corpfin/cfacctfinrptfrms.shtml). The topics addressed in these letters have been superseded by subsequently issued U.S. GAAP, SEC Release 33-8995 Modernization of Oil and Gas Reporting (December 31, 2008), or are otherwise no longer relevant. The letters will be retained on the Divisionís Archives page at http://www.sec.gov/divisions/corpfin/cfarchives.shtml.
No-Action, Interpretive and Exemptive Letters