SEC.gov Updates: What's New in the Division of Corporation Finance http://www.sec.gov/divisions/corpfin/cfnew.shtml The latest in events, developments, and updates concerning the Division of Corporation Finance en-us Wed, 19 Jun 2013 00:00:01 EDT Wed, 19 Jun 2013 14:30 EDT No-Action Letter: Oak Leaf B.V. http://www.sec.gov/divisions/corpfin/cf-noaction/2013/oak-leaf-bv-061813-sec5.htm oak-leaf-bv-061813-sec5 Wed, 19 Jun 2013 14:30 EDT No-Action Letter: The Bank of Nova Scotia http://www.sec.gov/divisions/corpfin/cf-noaction/2013/bankofnovascotia-053113-f3.htm bankofnovascotia-053113-f3 Fri, 31 May 2013 13:30 EDT No-Action Letter: D.E. Master Blenders 1753 N.V http://www.sec.gov/divisions/corpfin/cf-noaction/2013/oakleafbv053013.htm oakleafbv053013 Thu, 30 May 2013 17:45 EDT Frequently Asked Questions on Disclosure of Payments by Resource Extraction Issuers http://www.sec.gov/divisions/corpfin/guidance/resourceextraction-faq.htm resourceextraction-faq Thu, 30 May 2013 16:45 EDT Frequently Asked Questions on Conflict Minerals http://www.sec.gov/divisions/corpfin/guidance/conflictminerals-faq.htm conflictminerals-faq Thu, 30 May 2013 16:45 EDT No-Action Letter: Pfizer Inc. http://www.sec.gov/divisions/corpfin/cf-noaction/2013/pfizer-052213-13e4.htm pfizer-052213-13e4 Thu, 23 May 2013 6:50 EDT No-Action Letter: Pfizer Inc. http://www.sec.gov/divisions/corpfin/cf-noaction/2013/pfizer-052113-btr.htm pfizer-052113-btr Wed, 22 May 2013 9:30 EDT No-Action Letter: Elan Corporation, plc http://www.sec.gov/divisions/corpfin/cf-noaction/2013/elan-corporation-050113-14d.htm elan-corporation-050113-14d Thu, 9 May 2013 17:39:20 EDT No-Action Letter: LIN TV Corp. http://www.sec.gov/divisions/corpfin/cf-noaction/2013/lin-tv-043013-12g3.htm lin-tv-043013-12g3 Wed, 1 May 2013 11:38:29 EDT No-Action Letter: Blue Wolf Mongolia Holdings Corp. http://www.sec.gov/divisions/corpfin/cf-noaction/2013/blue-wolf-mongolia-holdings-041713-14e5.pdf blue-wolf-mongolia-holdings-041713-14e5 Thu, 18 Apr 2013 12:45:00 EDT No-Action Letter: iShares Enhanced U.S. Small Cap ETF http://www.sec.gov/divisions/corpfin/cf-noaction/2013/ishares-enhanced-us-small-cap-etf-041613-14e5.htm ishares-enhanced-us-small-cap-etf-041613-14e5 Tue, 16 Apr 2013 17:45:33 EDT No-Action Letter: Oppenheimer Holdings, Inc. http://www.sec.gov/divisions/corpfin/cf-noaction/2013/oppenheimer-holdings-032613-405.pdf oppenheimer-holdings-032613-405 Tue, 16 Apr 2013 17:00:35 EDT International Registered and Reporting Companies 2012 Reports http://www.sec.gov/divisions/corpfin/internatl/companies.shtml companies Fri, 12 Apr 2013 16:10:08 EDT No-Action Letter: Deutsche Bank Trust Company Americas (“DBTCA”) http://www.sec.gov/divisions/corpfin/cf-noaction/2013/deutsche-bank-trust-company-americas-040913-12g3.htm deutsche-bank-trust-company-americas-040913-12g3 Tue, 9 Apr 2013 17:24:41 EDT Division of Corporation Finance Financial Reporting Manual (update) http://www.sec.gov/divisions/corpfin/cffinancialreportingmanual.shtml cffinancialreportingmanual Thu, 4 Apr 2013 13:17:53 EDT No-Action Letter: FSP Phoenix Tower Corp. Liquidating Trust http://www.sec.gov/divisions/corpfin/cf-noaction/2013/fsp-phoenix-tower-corp-040113-12g.htm fsp-phoenix-tower-corp-040113-12g Mon, 1 Apr 2013 16:14:26 EDT No-Action Letter: Prime Acquisition Corp. http://www.sec.gov/divisions/corpfin/cf-noaction/2013/.htm prime-acquisition-corp-032813-14e5 Fri, 29 Mar 2013 10:42:44 EDT No-Action Letter: Behringer Harvard Short-Term Opportunity Liquidating Trust http://www.sec.gov/divisions/corpfin/cf-noaction/2013/behringerharvard032613-12g.htm behringerharvard032613-12g Thu, 28 Mar 2013 16:14:26 EDT No-Action Letter: Genworth Financial, Inc. http://www.sec.gov/divisions/corpfin/cf-noaction/2013/genworth-financial-032713-12g3.htm genworth-financial-032713-12g3 Wed, 27 Mar 2013 16:34:26 EDT No-Action Letter: ICON Income Fund Nine Liquidating Trust http://www.sec.gov/divisions/corpfin/cf-noaction/2013/iconincomefund032613-12g.htm iconincomefund032613-12g Tue, 26 Mar 2013 15:30:00 EDT No-Action Letter: Environmental Tectonics Corporation http://www.sec.gov/divisions/corpfin/cf-noaction/2013/environmentaltectonics-032213-12h3.htm environmentaltectonics-032213-12h3 Tue, 26 Mar 2013 13:00:00 EDT No-Action Letter: Summit Materials, LLC http://www.sec.gov/divisions/corpfin/cf-noaction/2013/summitmaterials-032013-13.htm summitmaterials-032013-13 Thu, 21 Mar 2013 11:03:00 EDT Slide Presentation (PDF): SEC Staff Review of Common Financial Reporting Issues Facing Smaller Issuers, 2012 PCAOB Forums on Auditing in the Small Business Environment, Craig Olinger, Acting Chief Accountant, Division of Corporation Finance http://www.sec.gov/news/speech/2013/pcaob-forum-slides-2012.pdf pcaob-forum-slides-2012 Wed, 20 Mar 2013 12:52:09 EDT No-Action Letter: Aurizon Mines Ltd. http://www.sec.gov/divisions/corpfin/cf-noaction/2013/aurizon-mines-030713-14d.htm aurizon-mines-030713-14d Wed, 20 Mar 2013 11:28:03 EDT No-Action Letter: Mizuho Securities USA Inc. http://www.sec.gov/divisions/corpfin/cf-noaction/2012/mizuhosecurities-072612-3b.pdf mizuhosecurities-072612-3b Wed, 20 Mar 2013 08:19:34 EDT No-Action Letter: Oppenheimer Asset Management Inc. and Oppenheimer Alternative Investment Management, LLC http://www.sec.gov/divisions/corpfin/cf-noaction/2013/oppenheimerasset-alternative-031113-3b.pdf oppenheimerasset-alternative-031113-3b Thu, 14 Mar 2013 14:38:46 EDT No-Action Letter: J.P. Turner & Company, LLC and William L. Mello http://www.sec.gov/divisions/corpfin/cf-noaction/2012/jpturner-williammello-091012-3b.pdf jpturner-williammello-091012-3b Thu, 14 Mar 2013 14:38:46 EDT No-Action Letter: FMS Wertmanagement and the Federal Republic of Germany http://www.sec.gov/divisions/corpfin/cf-noaction/2013/fms-wm-022013-schb.htm fms-wm-022013-schb Thu, 21 Feb 2013 13:45 EST Foreign Issuer Information: Accessing the U.S. Capital Markets - A Brief Overview for Foreign Private Issuers http://www.sec.gov/divisions/corpfin/internatl/foreign-private-issuers-overview.shtml foreign-private-issuers-overview Wed, 20 Feb 2013 13:45 EST No-Action Letter: The Options Clearing Corporation http://www.sec.gov/divisions/corpfin/cf-noaction/2013/optionsclearing021513-18.htm optionsclearing021513-18 Wed, 20 Feb 2013 10:47:15 EST No-Action Letter: CNO Financial Group, Inc., http://www.sec.gov/divisions/corpfin/cf-noaction/2013/cno-financial-group-021113-13e4.htm cno-financial-group-021113-13e4 Thu, 14 Feb 2013 15:10:28 EST No-Action Letter: iSecuretrac Corp. http://www.sec.gov/divisions/corpfin/cf-noaction/2013/isecuretrac-corp-020113-12h3.htm isecuretrac-corp-020113-12h3 Tue, 5 Feb 2013 12:23:28 EST No-Action Letter: Birmingham Bloomfield Bancshares, Inc. http://www.sec.gov/divisions/corpfin/cf-noaction/2013/birmingham-bloomfield-bancshares-013013-12h3.htm birmingham-bloomfield-bancshares-013013-12h3 Thu, 31 Jan 2013 15:20:18 EST No-Action Letter: Mid-Wisconsin Financial Services, Inc. http://www.sec.gov/divisions/corpfin/cf-noaction/2012/mid-wisconsin-financial-services-121912-12h3.htm mid-wisconsin-financial-services-121912-12h3 Thu, 31 Jan 2013 15:20:18 EST No-Action Letter: J.P. Morgan Securities LLC, et al. http://www.sec.gov/divisions/corpfin/cf-noaction/2013/jpmorgan-etal-010813-3b.pdf jpmorgan-etal-010813-3b Wed, 30 Jan 2013 14:59:18 EST No-Action Letter: Koss Corporation et al. http://www.sec.gov/divisions/corpfin/cf-noaction/2012/koss-corporation-etal-3b.pdf koss-corporation-etal-3b Wed, 30 Jan 2013 14:59:18 EST No-Action Letter: Davis Polk and Wardwell LLP http://www.sec.gov/divisions/corpfin/cf-noaction/2013/davis-polk-wardwell-llp-012813-16a.htm davis-polk-wardwell-llp-012813-16a Mon, 28 Jan 2013 17:58:39 EST No-Action Letter: Northern Illinois Gas Company http://www.sec.gov/divisions/corpfin/cf-noaction/2013/northern-illinois-gas-company-011813-12h3.htm northern-illinois-gas-company-011813-12h3 Tue, 22 Jan 2013 13:02:26 EST Division of Corporation Finance Financial Reporting Manual (update) http://www.sec.gov/divisions/corpfin/cffinancialreportingmanual.shtml cffinancialreportingmanual Fri, 18 Jan 2013 16:33:41 EST Slide Presentation (PDF): Remarks before the 2012 AICPA National Conference on Current SEC and PCAOB Developments, Washington, D.C. http://www.sec.gov/news/speech/2012/spch120412co.pdf spch120412oc Mon, 14 Jan 2013 11:34:45 EST Slide Presentation (PDF): Remarks before the 2012 AICPA National Conference on Current SEC and PCAOB Developments - International Reporting Issues, Washington, D.C. http://www.sec.gov/news/speech/2012/spch120412co-intl.pdf spch120412oc-intl Mon, 14 Jan 2013 11:34:45 EST No-Action Letter: JPMorgan Chase and Co. http://www.sec.gov/divisions/corpfin/cf-noaction/2012/jpmorgan-chase-010813-405.pdf jpmorgan-chase-010813-405 Thu, 10 Jan 2013 17:30:20 EST No-Action Letter: Credit Suisse AG http://www.sec.gov/divisions/corpfin/cf-noaction/2012/credit-suisse-ag-111612-405.pdf credit-suisse-ag-111612-405 Thu, 10 Jan 2013 17:13:28 EST No-Action Letter: RREEF Property Trust, Inc. http://www.sec.gov/divisions/corpfin/cf-noaction/2013/rreef-property-010413-13e4.pdf rreef-property-010413-13e4 Mon, 7 Jan 2013 14:58:02 EST No-Action Letter: PPG Industries, Inc. http://www.sec.gov/divisions/corpfin/cf-noaction/2012/ppg-industries-122112-13e4.htm ppg-industries-122112-13e4 Fri, 28 Dec 2012 10:12:01 EST Division Announcements: Notice required by the Iran Threat Reduction and Syria Human Rights Act of 2012 to be filed through EDGAR http://www.sec.gov/divisions/corpfin/cfannouncements/itr-act2012.htm itr-act2012 Wed, 19 Dec 2012 17:30:24 EST No-Action Letter: Tower Group, Inc. http://www.sec.gov/divisions/corpfin/cf-noaction/2012/tower-group-120712-12g3.htm tower-group-120712-12g3 Mon, 10 Dec 2012 13:57:39 EST No-Action Letter: Amil Participações S.A. http://www.sec.gov/divisions/corpfin/cf-noaction/2012/amil-participacoes-112012-14e1.htm amil-participacoes-112012-14e1 Mon, 10 Dec 2012 13:57:39 EST Compliance and Disclosure Interpretations: Section 147. Exchange Act Section 13(r) http://www.sec.gov/divisions/corpfin/guidance/exchangeactsections-interps.htm#147 exchangeactsections-interps#147 Tue, 4 Dec 2012 15:37:34 EST No-Action Letter: Alarion Financial Services, Inc. http://www.sec.gov/divisions/corpfin/cf-noaction/2012/alarion112912-12h3.htm /divisions/corpfin/cf-noaction/2012/alarion112912-12h3 Fri, 30 Nov 2012 10:41:21 EST No-Action Letter: Chai-Na-Ta Corp. http://www.sec.gov/divisions/corpfin/cf-noaction/2012/chainata112912-13a.htm /divisions/corpfin/cf-noaction/2012/chainata112912-13a Fri, 30 Nov 2012 10:41:21 EST No-Action Letter: Minnesota Soybean Processors http://www.sec.gov/divisions/corpfin/cf-noaction/2012/minnesotasoybean112712-2a1.htm /divisions/corpfin/cf-noaction/2012/minnesotasoybean112712-2a1 Fri, 30 Nov 2012 10:41:21 EST No-Action Letter: RadView Software Ltd. http://www.sec.gov/divisions/corpfin/cf-noaction/2012/radview-11142012-12h3.htm /divisions/corpfin/cf-noaction/2012/radview-11142012-12h3 Thu, 15 Nov 2012 14:02:45 EST No-Action Letter: SSgA Active ETF Trust http://www.sec.gov/divisions/corpfin/cf-noaction/2012/ssga-active-etf-trust-exemptive-letter-14e5.htm ssga-active-etf-trust-exemptive-letter-14e5 Thu, 15 Nov 2012 10:45:24 EST No-Action Letter: Eaton Corporation http://www.sec.gov/divisions/corpfin/cf-noaction/2012/eaton-corporation-110812-12g3.htm eaton-corporation-110812-12g3 Fri, 9 Nov 2012 14:12:13 EST No-Action Letter: Jones Lang LaSalle Income Property Trust, Inc. http://www.sec.gov/divisions/corpfin/cf-noaction/2012/jones-lang-lasalle-income-property-trust-nal-13e4.pdf jones-lang-lasalle-income-property-trust-nal-13e4 Thu, 8 Nov 2012 11:55:56 EST Staff Legal Bulletin No. 14G (CF): Shareholder Proposals http://www.sec.gov/interps/legal/cfslb14g.htm cfslb14g Tue, 16 Oct 2012 12:00:25 EDT Draft Registration Statements Required to Be Submitted and Filed Using EDGAR Beginning October 15, 2012 http://www.sec.gov/divisions/corpfin/cfannouncements/drsfilingprocedures101512.htm drsfilingprocedures101512 Thu, 11 Oct 2012 10:01:30 EDT No-Action Letter: Wells Fargo and Company http://www.sec.gov/divisions/corpfin/cf-noaction/2012/wellsfargo081412-405.pdf wellsfargo081412-405 Tue, 9 Oct 2012 16:11:25 EDT No-Action Letter: Mizuho Financial Group, Inc. http://www.sec.gov/divisions/corpfin/cf-noaction/2012/mizuho072712-405.pdf mizuho072712-405 Tue, 9 Oct 2012 16:11:25 EDT Accounting and Financial Reporting: Division of Corporation Finance Financial Reporting Manual (UPDATED 10/04/12) http://www.sec.gov/divisions/corpfin/cffinancialreportingmanual.shtml cffinancialreportingmanual1012 Thu, 4 Oct 2012 09:50:52 EDT Disclosure Guidance: Sample Letter Explaining Transition to EDGAR Submission and Filing of Draft Registration Statements http://www.sec.gov/divisions/corpfin/guidance/draftregstatementedgar1012.htm draftregstatementedgar1012.htm Wed, 3 Oct 2012 12:23:52 EDT Frequently Asked Questions of General Applicability on Title I of the JOBS Act (Questions 42-54) http://www.sec.gov/divisions/corpfin/guidance/cfjjobsactfaq-title-i-general.htm#q42 cfjjobsactfaq-title-i-general#q42 Fri, 28 Sep 2012 16:30:41 EDT No-Action Letter: North State Bancorp http://www.sec.gov/divisions/corpfin/cf-noaction/2012/northstatebancorp-09272012-12h3.htm northstatebancorp-09272012-12h3 Fri, 28 Sep 2012 11:42:09 EDT No-Action Letter: Britton & Koontz Capital Corporation http://www.sec.gov/divisions/corpfin/cf-noaction/2012/britton&koontz-09272012-12h3.htm britton&koontz-09272012-12h3 Fri, 28 Sep 2012 11:42:09 EDT No-Action Letter: First Citizens Bancshares, Inc. http://www.sec.gov/divisions/corpfin/cf-noaction/2012/firstcitizensbancshares-09262012-12h3.htm firstcitizensbancshares-09262012-12h3 Thu, 27 Sep 2012 10:32:37 EDT No-Action Letter: Minn-Dak Farmers Cooperative http://www.sec.gov/divisions/corpfin/cf-noaction/2012/minn-dak092412-2a1.htm minn-dak092412-2a1 Wed, 26 Sep 2012 13:31:47 EDT Jumpstart Our Business Startups Act: Draft Registration Statements to Be Submitted and Filed on EDGAR http://www.sec.gov/divisions/corpfin/cfannouncements/drsfilingprocedures.htm drsfilingprocedures Wed, 26 Sep 2012 11:48:43 EDT Jumpstart Our Business Startups Act: How to Use EDGAR to Submit Draft Registration Statements and Amendments and File Them in Accordance with the Requirements of the JOBS Act http://www.sec.gov/divisions/corpfin/guidance/drsfilingprocedures.pdf drsfilingprocedurespdf Wed, 26 Sep 2012 11:48:43 EDT No-Action Letter: Pentair, Inc. http://www.sec.gov/divisions/corpfin/cf-noaction/2012/pentair092012-12g3.htm pentair092012-12g3 Tue, 25 Sep 2012 11:58:17 EDT Slide Presentation (PDF): Update from the Division of Corporation Finance, 2012 AICPA National Conference on Banks & Savings Institutions http://www.sec.gov/news/speech/2012/spch091212sc.pdf spch091212sc Thu, 20 Sep 2012 10:00:00 EDT No-Action Letter: Sonic Automotive, Inc. http://www.sec.gov/divisions/corpfin/cf-noaction/2012/sonic082112.pdf sonic082112 Tue, 21 Aug 2012 11:46:05 EDT No-Action Letter: United Realty Trust Incorporated http://www.sec.gov/divisions/corpfin/cf-noaction/2012/urti082112.pdf urti082112 Tue, 21 Aug 2012 11:46:05 EDT No-Action Letter: Central Virginia Bankshares, Inc. http://www.sec.gov/divisions/corpfin/cf-noaction/2012/central-virginia-080812.htm central-virginia-080812 Thu, 9 Aug 2012 11:10:47 EDT