Open Meeting Agenda
Wednesday, August 27, 2008

Agenda as of August 26, 2008. Note that Open Meeting agendas are subject to last-minute changes.

Item 1: Exemption from Registration Under Section 12(g) of the Securities Exchange Act of 1934 for Foreign Private Issuers

The Commission will consider whether to adopt amendments to its rules regarding the circumstances under which a foreign private issuer is required to register a class of equity securities under Section 12(g) of the Exchange Act.

For further information, please contact Elliot Staffin, Division of Corporation Finance at (202) 551-3450.

Item 2: Foreign Issuer Reporting Enhancements

The Commission will consider whether to adopt amendments to the forms and rules applicable to foreign private issuers that are intended to enhance the information that is available to investors.

For further information, please contact Felicia Kung, Division of Corporation Finance at (202) 551-3244.

Item 3: Commission Guidance and Revisions to the Cross-Border Tender Offer, Exchange Offer, Rights Offerings, and Business Combination Rules and Beneficial Ownership Reporting Rules for Certain Foreign Institutions

The Commission will consider whether to adopt revisions to the current exemptions for cross-border business combination transactions and rights offerings to expand and enhance the usefulness of the exemptions, and to adopt changes to the beneficial ownership reporting rules to permit certain foreign institutions to file reports on a shorter form. The Commission also will consider whether to publish interpretive guidance on issues related to cross-border transactions.

For further information, please contact Christina Chalk, Division of Corporation Finance at (202) 551-3263 or Tamara Brightwell, Division of Corporation Finance at (202) 551-3751.

Item 4: Roadmap for the Potential Use of Financial Statements Prepared in Accordance with International Financial Reporting Standards from U.S. Issuers

The Commission will consider whether to propose a Roadmap for the potential use by U.S. issuers for purposes of their filings with the Commission of financial statements prepared in accordance with International Financial Reporting Standards ("IFRS") as issued by the International Accounting Standards Board. As part of the Roadmap, the Commission will also consider whether to propose amendments to various rules and forms that would permit early use of IFRS by a limited number of U.S. issuers.

For further information, please contact Michael Coco, Division of Corporation Finance at (202) 551-3253 or Liza McAndrew Moberg, Office of the Chief Accountant at (202) 551-5300.