SEC.gov Updates: What's New in the Division of Corporation Finance

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 Thu, 24 May 2012 00:00:01 EST Thu, 24 May 2012 16:02:38 EDT No-Action Letter: Motors Liquidation Company GUC Trust http://www.sec.gov/divisions/corpfin/cf-noaction/2012/motorsliquidation052312-12g.htm motorsliquidation052312-12g Thu, 24 May 2012 16:02:38 EDT No-Action Letter: Royal Bank of Canada http://www.sec.gov/divisions/corpfin/cf-noaction/2012/rbc051812-f3.htm rbc051812-f3 Fri, 18 May 2012 17:05:36 EDT Jumpstart Our Business Startups Act: Division update regarding submission of draft registration statements for confidential review under the JOBS Act and non-public review under the Division’s policy for certain foreign private issuers http://www.sec.gov/divisions/corpfin/cfannouncements/secureemail.htm secureemail Fri, 11 May 2012 15:03:06 EDT Instructions for Submitting Draft Registration Statements for Confidential/Non-public Review http://www.sec.gov/divisions/corpfin/cfannouncements/cfsecureemailinstructions.pdf cfsecureemailinstructions Fri, 11 May 2012 15:03:06 EDT Goldman, Sachs and Co. http://www.sec.gov/divisions/corpfin/cf-noaction/2012/goldmansachs041212-505.pdf goldmansachs041212-505 Wed, 9 May 2012 17:44:42 EDT No-Action Letter: H and R Block, Inc. http://www.sec.gov/divisions/corpfin/cf-noaction/2012/hrblock050312-405.pdf hrblock050312-405 Wed, 9 May 2012 17:31:11 EDT Compliance and Disclosure Interpretations: Trust Indenture Act (Note on CDI 202.01) http://www.sec.gov/divisions/corpfin/guidance/tiainterp.htm#202.01 tiainterp.htm#202.01 Thu, 3 May 2012 12:00:12 EDT Frequently Asked Questions of General Applicability on Title I of the JOBS Act (Questions 18-41) http://www.sec.gov/divisions/corpfin/guidance/cfjjobsactfaq-title-i-general.htm#18 cfjjobsactfaq-title-i-general#18 Thu, 3 May 2012 12:00:12 EDT American Realty Capital Global Daily Net Asset Value Trust, Inc. http://www.sec.gov/divisions/corpfin/cf-noaction/2012/americanrealty041812-13e4.htm americanrealty041812-13e4 Tue, 24 Apr 2012 12:08:53 EDT CF Disclosure Guidance Topics: Staff Observations Regarding Disclosures of Smaller Financial Institutions http://www.sec.gov/divisions/corpfin/guidance/cfguidance-topic5.htm cfguidance-topic5 Fri, 20 Apr 2012 13:05:58 EDT Division Announcement: Republication of Commission Orders Revoking Exchange Act Registration and Stop Orders Under the Securities Act on EDGAR http://www.sec.gov/divisions/corpfin/cfannouncements/republicationedgar.htm republicationedgar Tue, 17 Apr 2012 16:50:11 EDT Frequently Asked Questions of General Applicability on Title I of the JOBS Act http://www.sec.gov/divisions/corpfin/guidance/cfjjobsactfaq-title-i-general.htm cfjjobsactfaq-title-i-general Mon, 16 Apr 2012 12:00:10 EDT Accounting and Financial Reporting: Division of Corporation Finance Financial Reporting Manual UPDATED 2012-04-13 http://www.sec.gov/divisions/corpfin/cffinancialreportingmanual.pdf cffinancialreportingmanual Fri, 13 Apr 2012 13:00:06 EDT Disclosure Guidance: Sample Letter Sent to Financial Institutions Regarding Their Structured Note Offerings Disclosure in Their Prospectus Supplements and Exchange Act Reports http://www.sec.gov/divisions/corpfin/guidance/cfostructurednote0412.htm cfostructurednote0412 Fri, 13 Apr 2012 13:00:06 EDT Jumpstart Our Business Startups Act: Frequently Asked Questions on Changes to the Requirements for Exchange Act Registration and Deregistration http://www.sec.gov/divisions/corpfin/guidance/cfjjobsactfaq-12g.htm cfjjobsactfaq-12g Wed, 11 Apr 2012 12:00:06 EDT Jumpstart Our Business Startups Act: Frequently Asked Questions on Confidential Submission Process for Emerging Growth Companies http://www.sec.gov/divisions/corpfin/guidance/cfjumpstartfaq.htm cfjumpstartfaq Tue, 10 Apr 2012 11:58:49 EDT Division Announcements: Division announcement regarding confidential submission of draft registration statements under the Jumpstart Our Business Startups Act http://www.sec.gov/divisions/corpfin/cfannouncements/draftregstatements.htm draftregstatements Thu, 5 Apr 2012 15:40:42 EDT No-Action Letter: Alexander and Baldwin, Inc. http://www.sec.gov/divisions/corpfin/cf-noaction/2012/alexanderbaldwin040312-12g3.htm alexanderbaldwin040312-12g3 Wed, 4 Apr 2012 17:17:35 EDT No-Action Letter: ERM Worldwide Limited http://www.sec.gov/divisions/corpfin/cf-noaction/2012/ermworldwide032312-12g.htm ermworldwide032312-12g Fri, 30 Mar 2012 14:15:41 EST No-Action Letter: Ageas SA/NV and Ageas N.V. http://www.sec.gov/divisions/corpfin/cf-noaction/2012/ageas033012-3a9.htm ageas033012-3a9 Fri, 30 Mar 2012 13:58:59 EST No-Action Letter: ADA-ES, Inc. http://www.sec.gov/divisions/corpfin/cf-noaction/2012/ada-es031512-12g3.htm ada-es031512-12g3 Fri, 16 Mar 2012 18:20:53 EST Speech - Keynote Address at PLI - Eleventh Annual Institute on Securities Regulation in Europe http://www.sec.gov/news/speech/2012/spch030812mc.htm Meredith B. Cross in London, England on March 8, 2012 Mon, 12 Mar 2012 17:04:26 EDT No-Action Letter: JP Morgan Securities LLC http://www.sec.gov/divisions/corpfin/cf-noaction/2012/jpmorgansecurities070811-505.pdf jpmorgansecurities070811-505 Tue, 28 Feb 2012 12:13:15 EST No-Action Letter: JP Morgan Securities LLC http://www.sec.gov/divisions/corpfin/cf-noaction/2012/jpmorgansecurities062911-505.pdf jpmorgansecurities062911-505 Tue, 28 Feb 2012 12:13:15 EST No-Action Letter: Janney Montgomery Scott LLC http://www.sec.gov/divisions/corpfin/cf-noaction/2012/janneymontgomeryscott071111-505.pdf janneymontgomeryscott071111-505 Tue, 28 Feb 2012 12:13:15 EST No-Action Letter: Clarion Partners Property Trust Inc. http://www.sec.gov/divisions/corpfin/cf-noaction/2012/clarionpartners022412-13e4.pdf clarionpartners022412-13e4 Tue, 28 Feb 2012 11:10:06 EST No-Action Letter: General Electric Capital Corporation, Inc. http://www.sec.gov/divisions/corpfin/cf-noaction/2012/gecapital012412-405.pdf gecapital012412-405 Mon, 27 Feb 2012 17:42:17 EST No-Action Letter: GE Funding Capital Market Services, Inc. http://www.sec.gov/divisions/corpfin/cf-noaction/2012/gefunding012312-3b.pdf gefunding012312-3b Mon, 27 Feb 2012 17:06:07 EST No-Action Letter: Wachovia Bank, N.A., now known as Wells Fargo Bank, N.A. http://www.sec.gov/divisions/corpfin/cf-noaction/2011/wachoviabank120911-3b.pdf wachoviabank120911-3b Mon, 27 Feb 2012 17:06:07 EST No-Action Letter: UBS Securities LLC http://www.sec.gov/divisions/corpfin/cf-noaction/2011/ubs111011-3b.pdf ubs111011-3b Mon, 27 Feb 2012 16:15:53 EST No-Action Letter: Morgan Asset Management, Inc. et al. http://www.sec.gov/divisions/corpfin/cf-noaction/2011/morganassetmgmt062211-3b.pdf morganassetmgmt062211-3b Mon, 27 Feb 2012 16:15:53 EST Compliance and Disclosure Interpretations: Securities Act Sections (Withdrawn Questions 179.01 and 255.47) http://www.sec.gov/divisions/corpfin/guidance/outdated.htm#179.01 outdated.htm#179.01 Mon, 27 Feb 2012 07:36:44 EDT No-Action Letter: Fenwick and West LLP http://www.sec.gov/divisions/corpfin/cf-noaction/2012/fenwickwest021312-12g.htm fenwickwest021312-12g Mon, 13 Feb 2012 16:51:45 EST Compliance and Disclosure Interpretations: Exchange Act Rules (New Question 169.07) http://www.sec.gov/divisions/corpfin/guidance/exchangeactrules-interps.htm#169-07 exchangeactrules-rules.htm#169-07 Mon, 13 Feb 2012 13:54:53 EDT No-Action Letter: The Options Clearing Corporation http://www.sec.gov/divisions/corpfin/cf-noaction/2012/optionsclearingcorp020112-18.htm optionsclearingcorp020112-18 Wed, 1 Feb 2012 16:01:12 EST No-Action Letter: PNC Bank, N.A. http://www.sec.gov/divisions/corpfin/cf-noaction/2012/pncbank020112-15ga1.htm pncbank020112-15ga1 Wed, 1 Feb 2012 10:31:12 EST No-Action Letter: Coral Beach & Tennis Club http://www.sec.gov/divisions/corpfin/cf-noaction/2012/coralbeachtennisclub012512-2a1.htm coralbeachtennisclub012512-2a1 Fri, 27 Jan 2012 10:31:12 EST No-Action Letter: Coral Beach & Tennis Club http://www.sec.gov/divisions/corpfin/cf-noaction/2011/coralbeachtennisclub111711-2a1.htm coralbeachtennisclub111711-2a1 Fri, 20 Jan 2012 12:37:39 EST No-Action Letter: Jazz Pharmaceuticals, Inc. http://www.sec.gov/divisions/corpfin/cf-noaction/2012/jazzpharmaceuticals011212-12g3.htm jazzpharmaceuticals011212-12g3 Fri, 13 Jan 2012 14:31:22 EST CF Disclosure Guidance Topics: Topic No. 4: European Sovereign Debt Exposures http://www.sec.gov/divisions/corpfin/guidance/cfguidance-topic4.htm cfguidance-topic4 Fri, 6 Jan 2012 13:02:02 EST No-Action Letter: Boston Properties Limited Partnership http://www.sec.gov/divisions/corpfin/cf-noaction/2011/bostonproperties122911-14e5.htm bostonproperties122911-14e5 Fri, 30 Dec 2011 15:14:20 EST Speech: Slide Presentation (PDF): Remarks before the 2011 AICPA National Conference on Current SEC and PCAOB Developments, by Gerald Laporte, Chief, Office of Small Business Policy, Division of Corporation Finance, in Washington, D.C., on December 7, 2011 http://www.sec.gov/news/speech/2011/spch120711gl.pdf spch120711gl Mon, 19 Dec 2011 15:14:20 EST Speech: Slide Presentation (PDF): Remarks before the 2011 AICPA National Conference on Current SEC and PCAOB Developments, by Craig Olinger, Deputy Chief Accountant, Division of Corporation Finance, in Washington, D.C., on December 6, 2011 http://www.sec.gov/news/speech/2011/spch120711co.pdf spch120711co Mon, 19 Dec 2011 17:40:23 EST Speech: Slide Presentation (PDF): Remarks before the 2011 AICPA National Conference on Current SEC and PCAOB Developments, by Nili Shah and Craig Olinger, Deputy Chief Accountants, Division of Corporation Finance, in Washington, D.C., on December 6, 2011 http://www.sec.gov/news/speech/2011/spch120611nsco.pdf spch120611nsco Mon, 19 Dec 2011 17:40:23 EST No-Action Letter: XOMA Ltd. http://www.sec.gov/divisions/corpfin/cf-noaction/2011/xoma120811-12g3.htm xoma120811-12g3 Fri, 9 Dec 2011 12:55:21 EST Foreign Issuer Information: Non-Public Submissions http://www.sec.gov/divisions/corpfin/internatl/nonpublicsubmissions.htm nonpublicsubmissions Thu, 8 Dec 2011 14:10:41 EST No-Action Letter: Cole Real Estate Income Strategy (Daily NAV), Inc. http://www.sec.gov/divisions/corpfin/cf-noaction/2011/colereal120611-13e4.htm colereal120611-13e4 Wed, 7 Dec 2011 14:10:41 EST No-Action Letter: Simon Property Group, Inc. http://www.sec.gov/divisions/corpfin/cf-noaction/2011/simonpropertygroup112111-16.htm simonpropertygroup112111-16 Mon, 5 Dec 2011 14:58:22 EST No-Action Letter: Bank of America, N.A., Merrill Lynch, Pierce, Fenner and Smith Inc. http://www.sec.gov/divisions/corpfin/cf-noaction/2011/boaml120111-5.htm boaml120111-5 Fri, 2 Dec 2011 15:07:48 EST Division Announcement: SEC Staff to Release Filing Review Correspondence Earlier http://www.sec.gov/divisions/corpfin/cfannouncements/edgarcorrespondence.htm edgarcorrespondence Thu, 1 Dec 2011 15:45:48 EST No-Action Letter: Coach, Inc. and J.P. Morgan Chase Bank N.A. http://www.sec.gov/divisions/corpfin/cf-noaction/2011/coach112811.htm coach112811 Mon, 28 Nov 2011 15:50:39 EST No-Action Letter: DT Sale Corp. http://www.sec.gov/divisions/corpfin/cf-noaction/2011/dtsale111411.htm dtsale111411 Tue, 15 Nov 2011 10:05:47 EST No-Action Letter: Liberty Media Corporation / Liberty Interactive Corporation http://www.sec.gov/divisions/corpfin/cf-noaction/2011/libertymedia110311.htm libertymedia110311 Fri, 4 Nov 2011 13:13:24 EDT No-Action Letter: The Bahamas International Securities Exchange http://www.sec.gov/divisions/corpfin/cf-noaction/2011/bahamasinternational102011.htm telefonosdemexico100311 Wed, 26 Oct 2011 13:21:57 EDT No-Action Letter: Teléfonos de México, S.A.B. de C.V. http://www.sec.gov/divisions/corpfin/cf-noaction/2011/telefonosdemexico100311.htm bahamasinternational102011 Tue, 25 Oct 2011 17:48:50 EDT No-Action Letter: Global Development Co-operative http://www.sec.gov/divisions/corpfin/cf-noaction/2011/globaldevelopment101911-2a1.htm globaldevelopment101911-2a1 Thu, 20 Oct 2011 17:42:32 EDT Staff Legal Bulletin No. 14F http://www.sec.gov//interps/legal/cfslb14f.htm cfslb14f Tue, 18 Oct 2011 15:10:31 EDT No-Action Letter: MGP Ingredients, Inc. http://www.sec.gov/divisions/corpfin/cf-noaction/2011/mgpingredients101111-12g3.htm mgpingredients101111-12g3 Fri, 14 Oct 2011 10:29:35 EDT Staff Legal Bulletin No. 19 http://www.sec.gov//interps/legal/cfslb19.htm cfslb19 Fri, 14 Oct 2011 10:03:00 EDT CF Disclosure Guidance Topics: Topic No. 2: Cybersecurity http://www.sec.gov/divisions/corpfin/guidance/cfguidance-topic2.htm cfguidance-topic2 Thu, 13 Oct 2011 17:00:50 EDT Submission Form for No-Action, Interpretive or Exemptive Letters https://www.sec.gov/forms/corp_fin_noaction corp_fin_noaction Thu, 13 Oct 2011 09:25:41 EDT No-Action Letter: GP Strategies Corporation http://www.sec.gov/divisions/corpfin/cf-noaction/2011/gpstrategies101111-12g3.htm gpstrategies101111-12g3 Wed, 12 Oct 2011 10:58:41 EDT CF Disclosure Guidance Topics: Staff Observations in the Review of Forms 8-K Filed to Report Reverse Mergers and Similar Transactions http://www.sec.gov/divisions/corpfin/guidance/cfguidance-topic1.htm cfguidance-topic1 Wed, 14 Sep 2011 17:45:05 EDT No-Action Letter: Twitter, Inc. http://www.sec.gov/divisions/corpfin/cf-noaction/2011/twitter091311-12gh.htm twitter091311-12gh Wed, 14 Sep 2011 15:51:59 EDT No-Action Letter: CommunitySun, LLC http://www.sec.gov/divisions/corpfin/cf-noaction/2011/communitysun082911-2a1.htm communitysun082911-2a1 Tue, 30 Aug 2011 16:23:57 EDT No-Action Letter: MXenergy Holdings Inc. http://www.sec.gov/divisions/corpfin/cf-noaction/2011/mxenergy081811-12h3.htm mxenergy081811-12h3 Fri, 19 Aug 2011 15:10:04 EDT No-Action Letter: JPMorgan Chase and Co. http://www.sec.gov/divisions/corpfin/cf-noaction/2011/jpmorgan071111-405.pdf jpmorgan071111-405 Tue, 9 Aug 2011 13:50:49 EDT No-Action Letter: Aeroflex Incorporated http://www.sec.gov/divisions/corpfin/cf-noaction/2011/aeroflex080411-12h3.htm aeroflex080411-12h3 Fri, 5 Aug 2011 15:44:17 EDT No-Action Letter: Behringer Harvard Mid-Term Value Enhancement Liquidating Trust http://www.sec.gov/divisions/corpfin/cf-noaction/2011/behringerharvard033111.htm behringerharvard033111 Mon, 25 Jul 2011 11:26:23 EDT No-Action Letter: NBCUniversal http://www.sec.gov/divisions/corpfin/cf-noaction/2011/nbcuniversal062411.htm nbcuniversal062411 Mon, 25 Jul 2011 11:26:23 EDT No-Action Letter: American Realty Capital Daily Net Asset Value Trust, Inc. http://www.sec.gov/divisions/corpfin/cf-noaction/2011/americanrealty072111-13e4.htm americanrealty072111-13e4 Thu, 21 Jul 2011 16:50:58 EDT No-Action Letter: Cleary Gottlieb Steen & Hamilton LLP http://www.sec.gov/divisions/corpfin/cf-noaction/2011/clearygottliebsteenhamilton-071511-sec5.htm clearygottliebsteenhamilton-071511-sec5 Fri, 15 Jul 2011 18:08:23 EDT No-Action Letter: Alaska Permanent Fund http://www.sec.gov/divisions/corpfin/cf-noaction/2011/alaskapermanentfund-071411-501a.htm alaskapermanentfund-071411-501a Fri, 15 Jul 2011 18:08:23 EDT No-Action Letter: Inland American Real Estate Trust, Inc. http://www.sec.gov/divisions/corpfin/cf-noaction/2011/inland-american-022411-13e4.htm inland-american-022411-13e4 Mon, 11 Jul 2011 10:08:23 EDT Compliance and Disclosure Interpretations: Division of Corporation Finance Statement on Well-Known Seasoned Issuer Waivers http://www.sec.gov/divisions/corpfin/guidance/wksi-waivers-interp.htm wksi-waivers-interp Fri, 8 Jul 2011 14:26:28 EDT Compliance and Disclosure Interpretations: Exchange Act Forms (New Question 107.02) http://www.sec.gov/divisions/corpfin/guidance/exchangeactforms-interps.htm#107-02 exchangeactforms-interps.htm#107-02 Fri, 8 Jul 2011 14:26:28 EDT Compliance and Disclosure Interpretations: Exchange Act Form 8-K (New Question 121A.03) http://www.sec.gov/divisions/corpfin/guidance/8-kinterp.htm#121a-03 8-kinterp.htm#121a-03 Fri, 8 Jul 2011 14:26:28 EDT Compliance and Disclosure Interpretations: Exchange Act Form 8-K (New Question 121A.04) http://www.sec.gov/divisions/corpfin/guidance/8-kinterp.htm#121a-04 8-kinterp.htm#121a-04 Fri, 8 Jul 2011 14:26:28 EDT Compliance and Disclosure Interpretations: Regulation S-K (New Question 116.10) http://www.sec.gov/divisions/corpfin/guidance/regs-kinterp.htm#116-10 regs-kinterp.htm#116-10 Fri, 8 Jul 2011 14:26:28 EDT Compliance and Disclosure Interpretations: Regulation S-K (New Question 117.07) http://www.sec.gov/divisions/corpfin/guidance/regs-kinterp.htm#117-07 regs-kinterp.htm#117-07 Fri, 8 Jul 2011 14:26:28 EDT Compliance and Disclosure Interpretations: Regulation S-K (New Question 118.08) http://www.sec.gov/divisions/corpfin/guidance/regs-kinterp.htm#118-08 regs-kinterp.htm#118-08 Fri, 8 Jul 2011 14:26:28 EDT Compliance and Disclosure Interpretations: Regulation S-K (New Question 119.28) http://www.sec.gov/divisions/corpfin/guidance/regs-kinterp.htm#119-28 regs-kinterp.htm#119-28 Fri, 8 Jul 2011 14:26:28 EDT Compliance and Disclosure Interpretations: Non-GAAP Financial Measures (New Question 108.01) http://www.sec.gov/divisions/corpfin/guidance/nongaapinterp.htm#108-01 nongaapinterp.htm#108-01 Fri, 8 Jul 2011 14:26:28 EDT No-Action Letter: TMX Group http://www.sec.gov/divisions/corpfin/cf-noaction/2011/tmxgroup061411-14e.htm tmxgroup061411-14e Fri, 8 Jul 2011 10:30:41 EDT No-Action Letter: Raymond James Financial, Inc. http://www.sec.gov/divisions/corpfin/cf-noaction/2011/rjfs070111-405.pdf rjfs070111-405 Thu, 7 Jul 2011 10:09:29 EDT No-Action Letter: JPMorgan Chase & Co. http://www.sec.gov/divisions/corpfin/cf-noaction/2011/jpmorganchase062911-405.pdf jpmorganchase062911-405 Tue, 5 Jul 2011 13:40:29 EDT No-Action Letter: Regions Financial Corporation http://www.sec.gov/divisions/corpfin/cf-noaction/2011/regionsfinancialcorp062211-405.pdf regionsfinancialcorp062211-405 Tue, 5 Jul 2011 13:40:29 EDT No-Action Letter: Zynga Inc. http://www.sec.gov/divisions/corpfin/cf-noaction/2011/zynga061711.htm zynga061711 Fri, 17 Jun 2011 17:10:14 EDT No-Action Letter: UBS Financial Services Inc. http://www.sec.gov/divisions/corpfin/cf-noaction/2011/ubsfinancial050911-3b.pdf ubsfinancial050911-3b Wed, 8 Jun 2011 14:06:43 EDT No-Action Letter: Clarion Partners Property Trust Inc. http://www.sec.gov/divisions/corpfin/cf-noaction/2011/clarionpartners051711-13e4.pdf clarionpartners051711-13e4 Tue, 24 May 2011 11:43:37 EDT No-Action Letter: UBS AG http://www.sec.gov/divisions/corpfin/cf-noaction/2011/ubs050611-405.pdf ubs050611-405 Tue, 17 May 2011 16:40:03 EDT Division Announcement: Notification of Completion of Exchange Act Filing Reviews http://www.sec.gov/divisions/corpfin/cfannouncements/filingreviewcompletion.htm filingreviewcompletion Mon, 9 May 2011 09:49:49 EDT No-Action Letter: Charles Schwab & Co., Inc. http://www.sec.gov/divisions/corpfin/cf-noaction/2011/charlesschwab011111-regd.pdf charlesschwab011111-regd Tue, 3 May 2011 10:12:08 EDT No-Action Letter: Wells Fargo and Company http://www.sec.gov/divisions/corpfin/cf-noaction/2011/wellsfargo040711-405.pdf wellsfargo040711-405 Mon, 2 May 2011 16:32:53 EDT No-Action Letter: Bank of America Corporation and Affiliates ("BAC") http://www.sec.gov/divisions/corpfin/cf-noaction/2011/bankofamerica042911-16.htm bankofamerica042911-16 Mon, 2 May 2011 15:58:39 EDT No-Action Letter: Interactive Intelligence, Inc. http://www.sec.gov/divisions/corpfin/cf-noaction/2011/interactiveintelligence042711-12g3.htm interactiveintelligence042711-12g3 Thu, 28 Apr 2011 11:43:04 EDT No-Action Letter: Wimm-Bill-Dann Foods OJSC http://www.sec.gov/divisions/corpfin/cf-noaction/2011/wimmbilldannfoods031811.htm wimmbilldannfoods031811 Fri, 15 Apr 2011 17:52:47 EDT No-Action Letter: Segregated Account of Ambac Assurance Corporation http://www.sec.gov/divisions/corpfin/cf-noaction/2011/ambacassurance040811-3a10.htm ambacassurance040811-3a10 Tue, 12 Apr 2011 10:36:27 EDT No-Action Letter: Deutsche Bank Microcredit Development Fund, Inc. http://www.sec.gov/divisions/corpfin/cf-noaction/2011/dbmicrocredit040811-3a4.htm dbmicrocredit040811-3a4 Mon, 11 Apr 2011 11:58:09 EDT No-Action Letter: Center for Audit Quality http://www.sec.gov/divisions/corpfin/cf-noaction/2011/caq040811.htm caq040811 Fri, 8 Apr 2011 15:31:38 EDT Number of Foreign Companies Registered and Reporting With the U.S. Securities and Exchange Commission - Summary Information Based on Country of Incorporation http://www.sec.gov/divisions/corpfin/internatl/foreignsummary2010.pdf foreignsummary2010 Mon, 4 Apr 2011 10:13:48 EDT Foreign Companies Registered and Reporting With the U.S. Securities and Exchange Commission - Market Summary http://www.sec.gov/divisions/corpfin/internatl/foreignmarketsumm2010.pdf foreignmarketsumm2010 Mon, 4 Apr 2011 10:13:48 EDT Foreign Companies Registered and Reporting With the U.S. Securities and Exchange Commission - Alphabetical Listing By Company Name http://www.sec.gov/divisions/corpfin/internatl/foreignalpha2010.pdf foreignalpha2010 Mon, 4 Apr 2011 10:13:48 EDT Foreign Companies Registered and Reporting With the U.S. Securities and Exchange Commission - Geographic Listing by Country of Incorporation http://www.sec.gov/divisions/corpfin/internatl/foreigngeographic2010.pdf foreigngeographic2010 Mon, 4 Apr 2011 10:13:48 EDT No-Action Letter: Constar International Inc. http://www.sec.gov/divisions/corpfin/cf-noaction/2011/constar032911-12h3.htm constar032911-12h3 Tue, 29 Mar 2011 17:51:56 EDT No-Action Letter: REMEC Liquidating Trust http://www.sec.gov/divisions/corpfin/cf-noaction/2011/remec032811-12g.htm remec032811-12g Tue, 29 Mar 2011 11:47:53 EDT No-Action Letter: Decorator Industries, Inc. http://www.sec.gov/divisions/corpfin/cf-noaction/2011/decorator032311-12h3.htm decorator032311-12h3 Fri, 25 Mar 2011 10:29:51 EDT No-Action Letter: CPG International Inc. http://www.sec.gov/divisions/corpfin/cf-noaction/2011/cpginternational032311-12h3.htm cpginternational032311-12h3 Thu, 24 Mar 2011 12:23:38 EDT No-Action Letter: Live Current Media Inc. http://www.sec.gov/divisions/corpfin/cf-noaction/2011/livecurrentmedia031811-12h3.htm livecurrentmedia031811-12h3 Fri, 18 Mar 2011 15:06:50 EST No-Action Letter: enherent Corp. http://www.sec.gov/divisions/corpfin/cf-noaction/2011/enherent031711-12h3.htm enherent031711-12h3 Fri, 18 Mar 2011 15:06:50 EST No-Action Letter: CoSine Communications, Inc. http://www.sec.gov/divisions/corpfin/cf-noaction/2011/cosinecommunications031511-12h3.htm cosinecommunications031511-12h3 Wed, 16 Mar 2011 12:49:55 EST No-Action Letter: Wentworth Energy, Inc. http://www.sec.gov/divisions/corpfin/cf-noaction/2011/wentworthenergy03152011-12h3.htm wentworthenergy03152011-12h3 Wed, 16 Mar 2011 12:49:55 EST No-Action Letter: Patni Computer Systems Limited http://www.sec.gov/divisions/corpfin/cf-noaction/2011/patnicomputer020911-sec14.htm patnicomputer020911-sec14 Wed, 23 Feb 2011 10:48:06 EST No-Action Letter: Merrill Lynch and Co., Inc. (P-01118) http://www.sec.gov/divisions/corpfin/cf-noaction/2011/merrill-lynch011511-405-2.pdf merrill-lynch011511-405-2 Thu, 17 Feb 2011 16:13:11 EST No-Action Letter: Merrill Lynch and Co., Inc. (HO-10038) http://www.sec.gov/divisions/corpfin/cf-noaction/2011/merrill-lynch011511-405.pdf merrill-lynch011511-405 Thu, 17 Feb 2011 16:13:11 EST No-Action Letter: The Mosaic Company http://www.sec.gov/divisions/corpfin/cf-noaction/2011/mosaic020311-12g3.htm mosaic020311-12g3 Fri, 4 Feb 2011 16:49:51 EST No-Action Letter: Bank of America Corporation http://www.sec.gov/divisions/corpfin/cf-noaction/2007/boa012611-405.pdf boa012611-405 Mon, 31 Jan 2011 17:36:15 EST No-Action Letter: International Business Machines Corporation http://www.sec.gov/divisions/corpfin/cf-noaction/2007/ibm062607-405.pdf ibm062607-405 Fri, 21 Jan 2011 11:40:07 EST No-Action Letter: Charles Schwab Corporation http://www.sec.gov/divisions/corpfin/cf-noaction/2011/charlesschwab011111-405.pdf charlesschwab011111-405 Fri, 21 Jan 2011 11:10:29 EST No-Action Letter: Mexican Restaurants, Inc. http://www.sec.gov/divisions/corpfin/cf-noaction/2011/mexicanrestaurants011311-12h3.htm mexicanrestaurants011311-12h3 Tue, 18 Jan 2011 11:26:40 EST No-Action Letter: American Securitization Forum http://www.sec.gov/divisions/corpfin/cf-noaction/2011/asf010611-15d.htm asf010611-15d Thu, 06 Jan 2011 16:11:08 EST No-Action Letter: National Consumer Cooperative Bank http://www.sec.gov/divisions/corpfin/cf-noaction/2011/nccb010311-2a1.htm nccb010311-2a1 Tue, 04 Jan 2011 17:51:50 EST Speech: Slide Presentation (PDF): Areas of Frequent Staff Comment — Financial Institutions, in Washington, D.C., in December 2010, by Stephanie L. Hunsaker http://www.sec.gov/news/speech/2010/spch1210slh.pdf spch1210slh Wed, 15 Dec 2010 14:34:06 EST No-Action Letter: Goodman Global Group, Inc. http://www.sec.gov/divisions/corpfin/cf-noaction/2010/goodmanglobal121410-12h3.htm goodmanglobal121410-12h3 Wed, 15 Dec 2010 10:56:40 EST Speech: Slide Presentation (PDF): Remarks before the 2010 AICPA National Conference on Current SEC and PCAOB Developments, in Washington, D.C., on December 6, 2010, by Wayne Carnall http://www.sec.gov/news/speech/2010/spch120610wc.pdf spch120610wc Tue, 14 Dec 2010 16:13:41 EST Speech: Slide Presentation (PDF): Remarks before the 2010 AICPA National Conference on Current SEC and PCAOB Developments, in Washington, D.C., on December 8, 2010, by Craig Olinger http://www.sec.gov/news/speech/2010/spch120810co.pdf spch120810co Tue, 14 Dec 2010 13:33:54 EST Speech: Slide Presentation (PDF): Remarks before the 2010 AICPA National Conference on Current SEC and PCAOB Developments, in Washington, D.C., on December 7, 2010, by Wayne Carnall http://www.sec.gov/news/speech/2010/spch120710wc.pdf spch120710wc Tue, 14 Dec 2010 13:33:54 EST No-Action Letter: Bank of America Corporation http://www.sec.gov/divisions/corpfin/cf-noaction/2010/boac120710-405.pdf boac120710-405 Fri, 10 Dec 2010 17:35:02 EST No-Action Letter: Dell Inc. http://www.sec.gov/divisions/corpfin/cf-noaction/2010/dell101310.pdf dell101310 Thu, 2 Dec 2010 16:34:46 EST Speech: Slide Presentation (PDF): SEC Staff Review of Common Financial Reporting Issues Facing Smaller Issuers, PCAOB Forums on Auditing in the Small Business Environment by Wayne Carnall http://www.sec.gov/news/speech/2010/spch1210wc.pdf spch1210wc Thu, 2 Dec 2010 10:54:27 EST No-Action Letter: Ford Motor Credit Company LLC http://www.sec.gov/divisions/corpfin/cf-noaction/2010/ford072210-1120.htm ford072210-1120 Tue, 23 Nov 2010 11:30:04 EST No-Action Letter: HCA, Inc. http://www.sec.gov/divisions/corpfin/cf-noaction/2010/hca112210-12g3.htm hca112210-12g3 Tue, 23 Nov 2010 10:51:16 EST No-Action Letter: Booz Allen Hamilton Holding Corp. http://www.sec.gov/divisions/corpfin/cf-noaction/2010/boozallen111210-13d.htm boozallen111210 Wed, 17 Nov 2010 12:09:06 EST No-Action Letter: Net Serviços de Comunicação S.A. http://www.sec.gov/divisions/corpfin/cf-noaction/2010/netservicos101510.htm netservicos101510 Wed, 17 Nov 2010 10:13:47 EST No-Action Letter: Segregated Account of Ambac Assurance Corporation http://www.sec.gov/divisions/corpfin/cf-noaction/2010/ambacassurance111210-3a10.htm ambacassurance111210-3a10 Mon, 15 Nov 2010 12:33:39 EST No-Action Letter: Poplogix LLC http://www.sec.gov/divisions/corpfin/cf-noaction/2010/poplogix110510-2a1.htm poplogix110510-2a1 Tue, 9 Nov 2010 16:38:29 EST No-Action Letter: UnionBanCal Corporation http://www.sec.gov/divisions/corpfin/cf-noaction/2010/unionbancal110810-2a3.htm unionbancal110810-2a3 Mon, 8 Nov 2010 16:38:29 EST No-Action Letter: Tix Corporation http://www.sec.gov/divisions/corpfin/cf-noaction/2010/tixcorp110510-12h.htm tixcorp110510-12h Fri, 5 Nov 2010 11:49:58 EDT No-Action Letter: GrafTech International Ltd. http://www.sec.gov/divisions/corpfin/cf-noaction/2010/graftechintl110410-12g.htm graftechintl110410-12g Fri, 5 Nov 2010 11:23:18 EDT No-Action Letter: Citigroup Inc. http://www.sec.gov/divisions/corpfin/cf-noaction/2010/citigroup101910-262.pdf citigroup101910-262 Fri, 29 Oct 2010 17:22:22 EDT No-Action Letter: Camp Dresser & McKee Inc. http://www.sec.gov/divisions/corpfin/cf-noaction/2010/campdresser102510-12g.htm campdresser102510-12g Wed, 27 Oct 2010 10:04:01 EDT Speech: Remarks at the ABA Business Law Section, Delaware Business Law Forum http://www.sec.gov/news/speech/2010/spch102210mc.htm spch102210mc Mon, 25 Oct 2010 16:52:22 EDT No-Action Letter: General Electric Company, et al. http://www.sec.gov/divisions/corpfin/cf-noaction/2010/generalelectric073010-262.pdf generalelectric073010-262 Thu, 21 Oct 2010 15:25:49 EDT No-Action Letter: Goldman Sachs and Co. http://www.sec.gov/divisions/corpfin/cf-noaction/2010/goldmansachs072010-262.pdf goldmansachs072010-262 Thu, 21 Oct 2010 15:25:49 EDT No-Action Letter: Melco Crown Entertainment Limited http://www.sec.gov/divisions/corpfin/cf-noaction/2010/melcocrown101810-13.htm melcocrown101810-13 Tue, 19 Oct 2010 13:34:04 EDT No-Action Letter: Sun Healthcare Group, Inc. http://www.sec.gov/divisions/corpfin/cf-noaction/2010/sunhealthcare092910-12g.htm sunhealthcare092910-12g Thu, 30 Sep 2010 16:00:46 EDT No-Action Letter: National Credit Union Administration http://www.sec.gov/divisions/corpfin/cf-noaction/2010/ncua092410-3a2.htm ncua092410-3a2 Fri, 24 Sep 2010 16:34:22 EDT No-Action Letter: Regions Financial Corporation http://www.sec.gov/divisions/corpfin/cf-noaction/2010/regionsfinancial092410-405.pdf regionsfinancial092410-405 Fri, 24 Sep 2010 16:34:22 EDT No-Action Letter: Bursa Malaysia Securities Berhad http://www.sec.gov/divisions/corpfin/cf-noaction/2010/bursamalaysia091010-902b.htm bursamalaysia091010-902b Wed, 15 Sep 2010 11:05:43 EDT No-Action Letter: BHP Billiton Limited http://www.sec.gov/divisions/corpfin/cf-noaction/2010/bhpbilliton082610-14d.htm bhpbilliton082610-14d Thu, 2 Sep 2010 13:58:15 EDT No-Action Letter: Congoleum Corporation http://www.sec.gov/divisions/corpfin/cf-noaction/2010/congoleum081610-12h3.htm congoleum081610-12h3 Tue, 17 Aug 2010 13:58:15 EDT No-Action Letter: The Dress Barn, Inc. http://www.sec.gov/divisions/corpfin/cf-noaction/2010/dressbarn081310-12g3.htm dressbarn081310-12g3 Mon, 16 Aug 2010 13:34:56 EDT Compliance and Disclosure Interpretations: Securities Act Sections: Revised Question 139.29 http://www.sec.gov/divisions/corpfin/guidance/sasinterp.htm#139-29 sasinterp.htm#139-29 Wed, 11 Aug 2010 18:00:27 EDT Compliance and Disclosure Interpretations: Securities Act Sections: Revised Question 139.30 http://www.sec.gov/divisions/corpfin/guidance/sasinterp.htm#139-30 sasinterp.htm#139-30 Wed, 11 Aug 2010 18:00:27 EDT Compliance and Disclosure Interpretations: Securities Act Rules: New Question 256.21 http://www.sec.gov/divisions/corpfin/guidance/securitiesactrules-interps.htm#256-21 securitiesactrules-interps.htm#256-21 Wed, 11 Aug 2010 18:00:27 EDT Compliance and Disclosure Interpretations: Securities Act Forms: New Question 116.22 http://www.sec.gov/divisions/corpfin/guidance/safinterp.htm#116-22 safinterp.htm#116-22 Wed, 11 Aug 2010 18:00:27 EDT Compliance and Disclosure Interpretations: Securities Act Forms: New Question 116.23 http://www.sec.gov/divisions/corpfin/guidance/safinterp.htm#116-23 safinterp.htm#116-23 Wed, 11 Aug 2010 18:00:27 EDT Compliance and Disclosure Interpretations: Exchange Act Rules: New Question 110.01 http://www.sec.gov/divisions/corpfin/guidance/exchangeactrules-interps.htm#110.01 exchangeactrules-interps.htm#110.01 Wed, 11 Aug 2010 18:00:27 EDT Compliance and Disclosure Interpretations: Exchange Act Forms: New Question 104.17 http://www.sec.gov/divisions/corpfin/guidance/exchangeactforms-interps.htm#104.17 exchangeactforms-interps.htm#104.17 Wed, 11 Aug 2010 18:00:27 EDT Compliance and Disclosure Interpretations: Exchange Act Section 16 and Related Rules and Forms: Revised Question 101.01 http://www.sec.gov/divisions/corpfin/guidance/sec16interp.htm#101-01 sec16interp.htm#101-01 Wed, 11 Aug 2010 18:00:27 EDT Compliance and Disclosure Interpretations: Exchange Act Section 16 and Related Rules and Forms: New Question 101.02 http://www.sec.gov/divisions/corpfin/guidance/sec16interp.htm#101-02 sec16interp.htm#101-02 Wed, 11 Aug 2010 18:00:27 EDT Compliance and Disclosure Interpretations: Exchange Act Section 16 and Related Rules and Forms: New Question 110.03 http://www.sec.gov/divisions/corpfin/guidance/sec16interp.htm#110-03 sec16interp.htm#110-03 Wed, 11 Aug 2010 18:00:27 EDT Compliance and Disclosure Interpretations: Exchange Act Section 16 and Related Rules and Forms: New Question 110.04 http://www.sec.gov/divisions/corpfin/guidance/sec16interp.htm#110-04 sec16interp.htm#110-04 Wed, 11 Aug 2010 18:00:27 EDT No-Action Letter: Nyer Medical Group, Inc. http://www.sec.gov/divisions/corpfin/cf-noaction/2010/nyermedical063010-12h3.htm nyermedical063010-12h3 Fri, 6 Aug 2010 18:00:27 EDT No-Action Letter: G REIT Liquidating Trust http://www.sec.gov/divisions/corpfin/cf-noaction/2010/greitliquidating080510-12g.htm greitliquidating080510-12g Fri, 6 Aug 2010 10:51:40 EDT No-Action Letter: Radvision Ltd. http://www.sec.gov/divisions/corpfin/cf-noaction/2010/radvision072310-13e4.htm radvision072310-13e4 Tue, 3 Aug 2010 13:47:13 EDT Compliance and Disclosure Interpretations: Securities Act Rules: Revised Question 233.08 http://www.sec.gov/divisions/corpfin/guidance/securitiesactrules-interps.htm#233.08 securitiesactrules-interps.htm#233.08 Tue, 27 Jul 2010 17:44:26 EST Compliance and Disclosure Interpretations: Securities Act Rules: Revised Question 233.07 http://www.sec.gov/divisions/corpfin/guidance/securitiesactrules-interps.htm#233.07 securitiesactrules-interps.htm#233.07 Tue, 27 Jul 2010 17:44:26 EST Compliance and Disclosure Interpretations: Securities Act Rules: Revised Question 233.06 http://www.sec.gov/divisions/corpfin/guidance/securitiesactrules-interps.htm#233.06 securitiesactrules-interps.htm#233.06 Tue, 27 Jul 2010 17:44:26 EST Compliance and Disclosure Interpretations: Securities Act Rules: Revised Question 233.05 http://www.sec.gov/divisions/corpfin/guidance/securitiesactrules-interps.htm#233.05 securitiesactrules-interps.htm#233.05 Tue, 27 Jul 2010 17:44:26 EST Compliance and Disclosure Interpretations: Securities Act Rules: Revised Question 233.04 http://www.sec.gov/divisions/corpfin/guidance/securitiesactrules-interps.htm#233.04 securitiesactrules-interps.htm#233.04 Tue, 27 Jul 2010 17:44:26 EST Compliance and Disclosure Interpretations: Securities Act Rules: Revised Question 198.08 http://www.sec.gov/divisions/corpfin/guidance/securitiesactrules-interps.htm#198.08 securitiesactrules-interps.htm#198.08 Tue, 27 Jul 2010 17:44:26 EST No-Action Letter: Computershare Trust Company, N.A. http://www.sec.gov/divisions/corpfin/cf-noaction/2010/computershare072610-sec5.htm computershare072610-sec5 Tue, 27 Jul 2010 11:44:53 EDT No-Action Letter: Goldman Sachs Group, Inc. http://www.sec.gov/divisions/corpfin/cf-noaction/2010/goldmansachsgroup072310.pdf goldmansachsgroup072310 Mon, 26 Jul 2010 11:34:03 EDT Compliance and Disclosure Interpretations: Securities Act Rules: New Question 255.47 http://www.sec.gov/divisions/corpfin/guidance/securitiesactrules-interps.htm#255.47 securitiesactrules-interps.htm#255.47 Fri, 23 Jul 2010 13:17:26 EST Compliance and Disclosure Interpretations: Securities Act Rules: New Question 179.01 http://www.sec.gov/divisions/corpfin/guidance/securitiesactrules-interps.htm#179.01 securitiesactrules-interps.htm#179.01 Fri, 23 Jul 2010 13:17:26 EST No-Action Letter: ICON Cash Flow Partners L.P. Seven Liquidating Trust http://www.sec.gov/divisions/corpfin/cf-noaction/2010/icon070910-12h3.htm icon070910-12h3 Wed, 14 Jul 2010 12:02:37 EDT No-Action Letter: Greenville Federal Financial Corporation http://www.sec.gov/divisions/corpfin/cf-noaction/2010/greenvillefederal071310-12h3.htm greenvillefederal071310-12h3 Tue, 13 Jul 2010 12:58:31 EDT No-Action Letter: Federal Deposit Insurance Corporation http://www.sec.gov/divisions/corpfin/cf-noaction/2010/fdic071210-3a2.htm fdic071210-3a2 Mon, 12 Jul 2010 17:28:25 EDT No-Action Letter: Lloyds Banking Group plc http://www.sec.gov/divisions/corpfin/cf-noaction/2010/lloydsbanking052810-sec14.htm lloydsbanking052810-sec14 Wed, 2 Jun 2010 11:13:18 EDT No-Action Letter: Towers Watson & Co. http://www.sec.gov/divisions/corpfin/cf-noaction/2010/towerswatson051710-13e4.htm towerswatson051710-13e4.htm Mon, 17 May 2010 15:44:29 EDT No-Action Letter: Intraop Medical Corporation http://www.sec.gov/divisions/corpfin/cf-noaction/2010/intraopmedical051210-12h3.htm intraopmedical051210-12h3 Thu, 13 May 2010 11:41:44 EDT No-Action Letter: CBOE Holdings, Inc. http://www.sec.gov/divisions/corpfin/cf-noaction/2010/cboeholdings051010-13e4.htm cboeholdings051010-13e4 Tue, 11 May 2010 12:36:27 EDT No-Action Letter: America Movil, S.A.B. de C.V. http://www.sec.gov/divisions/corpfin/cf-noaction/2010/americamovil042310.htm americamovil042310 Thu, 6 May 2010 12:09:52 EDT No-Action Letter: Council of Europe Development Bank http://www.sec.gov/divisions/corpfin/cf-noaction/2010/ceb042310-schb.htm ceb042310-schb Fri, 23 Apr 2010 13:53:44 EDT No-Action Letter: Sielox, Inc. http://www.sec.gov/divisions/corpfin/cf-noaction/2010/sielox032910-12h3.htm sielox032910-12h3 Fri, 9 Apr 2010 13:21:12 EDT No-Action Letter: TXCO Resources Inc. http://www.sec.gov/divisions/corpfin/cf-noaction/2010/txcoresources032510-12h3.htm txcoresources032510-12h3 Tue, 30 Mar 2010 10:35:07 EDT No-Action Letter: AutoImmune, Inc. http://www.sec.gov/divisions/corpfin/cf-noaction/2010/autoimmune032610-12h3.htm autoimmune032610-12h3 Fri, 26 Mar 2010 17:10:42 EDT No-Action Letter: Freedom Financial Group, Inc. http://www.sec.gov/divisions/corpfin/cf-noaction/2010/freedomfinancial032410-12gh.htm freedomfinancial032410-12gh Fri, 26 Mar 2010 14:25:37 EDT No-Action Letter: BankGreenville Financial Corporation http://www.sec.gov/divisions/corpfin/cf-noaction/2010/bankgreenville032610-12h3.htm bankgreenville032610-12h3 Fri, 26 Mar 2010 11:03:51 EDT No-Action Letter: Harrington West Financial Group Inc. http://www.sec.gov/divisions/corpfin/cf-noaction/2010/harringtonwest032410-12h3.htm harringtonwest032410-12h3 Wed, 24 Mar 2010 14:52:02 EDT No-Action Letter: GrandSouth Bancorporation http://www.sec.gov/divisions/corpfin/cf-noaction/2010/grandsouth032410-12h3.htm grandsouth032410-12h3 Wed, 24 Mar 2010 14:52:02 EDT No-Action Letter: T REIT Liquidating Trust http://www.sec.gov/divisions/corpfin/cf-noaction/2010/treit031610-12h.htm treit031610-12h Fri, 19 Mar 2010 17:34:25 EDT No-Action Letter: Marvel Entertainment, LLC http://www.sec.gov/divisions/corpfin/cf-noaction/2010/marvelentertainment022610-12h3.htm marvelentertainment022610-12h3 Mon, 15 Mar 2010 12:41:17 EDT No-Action Letter: Semitool, Inc. http://www.sec.gov/divisions/corpfin/cf-noaction/2010/semitool012910-12h3.htm semitool012910-12h3 Mon, 15 Mar 2010 12:41:17 EDT Staff Legal Bulletin No. 18 http://www.sec.gov/interps/legal/cfslb18.htm cfslb18 Mon, 15 Mar 2010 10:01:16 EDT Compliance and Disclosure Interpretations: Regulation S-K: New Question 133.12 http://www.sec.gov/divisions/corpfin/guidance/regs-kinterp.htm#133-12 regs-kinterp.htm#133-12 Fri, 12 Mar 2010 16:00:51 EST Compliance and Disclosure Interpretations: Regulation S-K: New Question 119.26 http://www.sec.gov/divisions/corpfin/guidance/regs-kinterp.htm#119-26 regs-kinterp.htm#119-26 Fri, 12 Mar 2010 16:00:51 EST Compliance and Disclosure Interpretations: Regulation S-K: New Question 119.25 http://www.sec.gov/divisions/corpfin/guidance/regs-kinterp.htm#119-25 regs-kinterp.htm#119-25 Fri, 12 Mar 2010 16:00:51 EST No-Action Letter: PureDepth, Inc. http://www.sec.gov/divisions/corpfin/cf-noaction/2010/puredepth030810-12h3.htm puredepth030810-12h3 Fri, 12 Mar 2010 12:06:33 EST No-Action Letter: i2 Technologies, Inc. http://www.sec.gov/divisions/corpfin/cf-noaction/2010/i2technologies030810-12h3.htm i2technologies030810-12h3 Thu, 11 Mar 2010 12:11:00 EST No-Action Letter: CNSX Markets Inc. http://www.sec.gov/divisions/corpfin/cf-noaction/2010/cnsxmarkets022410-902b.htm cnsxmarkets022410-902b Wed, 10 Mar 2010 17:59:56 EST Compliance and Disclosure Interpretations: Regulation S-K http://www.sec.gov/divisions/corpfin/guidance/regs-kinterp.htm regs-kinterp Mon, 01 Mar 2010 09:00 EST No-Action Letter: Sun Microsystems, Inc. http://www.sec.gov/divisions/corpfin/cf-noaction/2010/sunmicro020510-12h3.htm sunmicro020510-12h3 Thu, 25 Feb 2010 11:18:30 EST No-Action Letter: VimpelCom Ltd. http://www.sec.gov/divisions/corpfin/cf-noaction/2010/vimpelcom020510-sec14.htm vimpelcom020510-sec14 Tue, 23 Feb 2010 10:57:36 EST No-Action Letter: State Street Corporation http://www.sec.gov/divisions/corpfin/cf-noaction/2010/statestreetcorp020410-405.pdf statestreetcorp020410-405 Fri, 5 Feb 2010 12:06:20 EST No-Action Letter: Perot Systems Corporation http://www.sec.gov/divisions/corpfin/cf-noaction/2010/perotsystems020310-12h3.htm perotsystems020310-12h3 Thu, 4 Feb 2010 17:06:20 EST No-Action Letter: Assurant, Inc. http://www.sec.gov/divisions/corpfin/cf-noaction/2010/assurant012610-3b.pdf assurant012610-3b Thu, 4 Feb 2010 11:16:56 EST No-Action Letter: Craftmade International, Inc. http://www.sec.gov/divisions/corpfin/cf-noaction/2010/craftmade012710-12h3.htm craftmade012710-12h3 Thu, 28 Jan 2010 13:36:52 EST No-Action Letter: Section 3(a)(9) Upstream Guarantees http://www.sec.gov/divisions/corpfin/cf-noaction/2010/davispolkwardwell011310-3a9.htm davispolkwardwell011310-3a9-3a9 Wed, 13 Jan 2010 17:00:55 EST No-Action Letter: Commonwealth of Australia http://www.sec.gov/divisions/corpfin/cf-noaction/2010/australia011110-schb.htm australia011110-schb Tue, 12 Jan 2010 12:27:55 EST Compliance and Disclosure Interpretations: Non-GAAP Financial Measures http://www.sec.gov/divisions/corpfin/guidance/nongaapinterp.htm nongaapinterp Mon, 11 Jan 2010 17:42:43 EST No-Action Letter: Investools Inc. et al. http://www.sec.gov/divisions/corpfin/cf-noaction/2009/investools121609-3b.pdf investools121609-3b Thu, 7 Jan 2010 13:38:49 EST Compliance and Disclosure Interpretations: Proxy Disclosure Enhancements Transition http://www.sec.gov/divisions/corpfin/guidance/pdetinterp.htm pdetinterp Tue, 22 Dec 2009 12:32:00 EST Slide Presentation (PDF): Remarks before the 2009 AICPA National Conference on Current SEC and PCAOB Developments http://www.sec.gov/news/speech/2009/slides120709wc.pdf slides120709wc Tue, 22 Dec 2009 11:23:22 EST Slide Presentation (PDF): SEC Staff Review of Common Financial Reporting Issues Facing Smaller Issuers, PCAOB Forums on Auditing in the Small Business Environment http://www.sec.gov/news/speech/2009/slides1209wc.pdf slides1209wc Tue, 22 Dec 2009 11:23:22 EST No-Action Letter: MF Global Ltd. http://www.sec.gov/divisions/corpfin/cf-noaction/2009/mfglobal121509-12g3.htm mfglobal121509-12g3 Tue, 15 Dec 2009 10:10:03 EST No-Action Letter: Chemoil Energy Limited http://www.sec.gov/divisions/corpfin/cf-noaction/2009/chemoilenergy121409-sec14.htm chemoilenergy121409-sec14 Tue, 15 Dec 2009 12:55:55 EST No-Action Letter: Telemig Celular Participacoes S.A. http://www.sec.gov/divisions/corpfin/cf-noaction/2009/telemig121409-12h3.htm telemig121409-12h3 Mon, 14 Dec 2009 16:25:43 EST No-Action Letter: Kraft Foods, Inc. http://www.sec.gov/divisions/corpfin/cf-noaction/2009/kraftfoods120909-sec14.htm kraftfoods120909-sec14 Fri, 11 Dec 2009 10:55:50 EST No-Action Letter: Charlotte Russe Holding, Inc. http://www.sec.gov/divisions/corpfin/cf-noaction/2009/charlotterusse120909-12h3.htm charlotterusse120909-12h3 Thu, 10 Dec 2009 09:43:27 EST Slide Presentation (PDF): Remarks before the 2009 AICPA National Conference on Current SEC and PCAOB Developments http://www.sec.gov/news/speech/2009/spch120809wc.pdf spch120809wc Wed, 9 Dec 2009 16:36:12 EST Slide Presentation (PDF): Best Practices for Working with SEC Staff http://www.sec.gov/news/speech/2009/spch120609ac-ms.pdf spch120609ac-ms Wed, 9 Dec 2009 16:36:12 EST Slide Presentation (PDF): Areas of Frequent Staff Comment - Financial Institutions http://www.sec.gov/news/speech/2009/slides1209slh.pdf slides1209slh Mon, 7 Dec 2009 11:50:40 EST No-Action Letter: Telefonica S.A. http://www.sec.gov/divisions/corpfin/cf-noaction/2009/telefonica100709-13e3.htm telefonica100709-13e3 Wed, 25 Nov 2009 09:43:27 EST No-Action Letter: Bristol-Myers Squibb Company http://www.sec.gov/divisions/corpfin/cf-noaction/2009/bristolmyers111609-13e4.htm bristolmyers111609-13e4 Tue, 17 Nov 2009 10:56:23 EST No-Action Letter: DPH Holdings Corp. http://www.sec.gov/divisions/corpfin/cf-noaction/2009/dphholdings111209-12h3.htm dphholdings111209-12h3 Tue, 17 Nov 2009 10:56:23 EST No-Action Letter: Thermo Fisher Scientific Inc. http://www.sec.gov/divisions/corpfin/cf-noaction/2009/thermofisher111309-13e4.htm thermofisher111309-13e4 Tue, 17 Nov 2009 10:56:23 EST No-Action Letter: Caraustar Industries, Inc. http://www.sec.gov/divisions/corpfin/cf-noaction/2009/caraustar110909-12h3.htm caraustar110909-12h3 Thu, 12 Nov 2009 10:24:24 EST No-Action Letter: International Wire Group, Inc. http://www.sec.gov/divisions/corpfin/cf-noaction/2009/intlwiregroup110609-12h3.htm intlwiregroup110609-12h3 Tue, 10 Nov 2009 17:44:49 EST No-Action Letter: Woodbridge Holdings Corporation http://www.sec.gov/divisions/corpfin/cf-noaction/2009/woodbridge110909-12h3.htm woodbridge110909-12h3 Tue, 10 Nov 2009 17:26:00 EST No-Action Letter: Medialink Worldwide Incorporated http://www.sec.gov/divisions/corpfin/cf-noaction/2009/medialink110909-12h3.htm medialink110909-12h3 Tue, 10 Nov 2009 12:14:13 EST No-Action Letter: Wyeth http://www.sec.gov/divisions/corpfin/cf-noaction/2009/wyeth110409-12h3.htm wyeth110409-12h3 Tue, 10 Nov 2009 09:54:29 EST Speech: Executive Compensation Disclosure: Observations on the 2009 Proxy Season and Expectations for 2010 http://www.sec.gov/news/speech/2009/spch110909sp.htm Shelley Parratt, Deputy Director, Division of Corporation Finance, at the 4th Annual Proxy Disclosure Conference in San Francisco, California on on November 9, 2009. spch110909sp Mon, 9 Nov 2009 15:00:42 EST No-Action Letter: JPMorgan Chase & Co. http://www.sec.gov/divisions/corpfin/cf-noaction/2009/jpmorgan110409-405.pdf jpmorgan110409-405 Thu, 5 Nov 2009 15:33:35 EST No-Action Letter: Map Financial Group, Inc. http://www.sec.gov/divisions/corpfin/cf-noaction/2009/mapfinancial110309-12h3.htm mapfinancial110309-12h3 Wed, 4 Nov 2009 15:22:58 EST No-Action Letter: Residential Capital, LLC http://www.sec.gov/divisions/corpfin/cf-noaction/2009/residentialcapital110309-12h3.htm residentialcapital110309-12h3 Tue, 3 Nov 2009 15:48:59 EST Staff Legal Bulletin No. 14E http://www.sec.gov/interps/legal/cfslb14e.htm cfslb14e Tue, 27 Oct 2009 09:03:35 EDT No-Action Letter: Banc of America Investment Services, Inc. http://www.sec.gov/divisions/corpfin/cf-noaction/2009/bancofamerica102309-3b.pdf bancofamerica102309-3b Mon, 26 Oct 2009 17:03:28 EDT Compliance and Disclosure Interpretations: Oil and Gas Rules http://www.sec.gov/divisions/corpfin/guidance/oilandgas-interp.htm oilandgas-interp Mon, 26 Oct 2009 16:51:11 EDT No-Action Letter: National Credit Union Administration http://www.sec.gov/divisions/corpfin/cf-noaction/2009/ncua100809-3a2.htm ncua100809-3a2 Fri, 9 Oct 2009 10:54:57 EDT Division Statement (re: Credit Ratings Disclosure) before the Commission Open Meeting http://www.sec.gov/news/speech/2009/spch091709bp.htm spch091709bp Mon, 28 Sep 2009 14:38:31 EDT No-Action Letter: Morgan Stanley Smith Barney LLC (supplemental letter) http://www.sec.gov/divisions/corpfin/cf-noaction/2009/morganstanley091409.pdf morganstanley091409 Fri, 25 Sep 2009 10:31:23 EDT No-Action Letter: New South Wales Treasury Corporation, The Crown in Right of New South Wales http://www.sec.gov/divisions/corpfin/cf-noaction/2009/nswtcorp091509.htm nswtcorp091509 Mon, 21 Sep 2009 17:32:54 EDT Compliance and Disclosure Interpretations: Regulations 13D and 13G and Schedules http://www.sec.gov/divisions/corpfin/guidance/reg13d-interp.htm reg13d-interp Mon, 14 Sep 2009 17:02:38 EDT No-Action Letter: Tim Hortons Inc. http://www.sec.gov/divisions/corpfin/cf-noaction/2009/timhortons090909-13.htm timhortons090909-13 Wed, 9 Sep 2009 16:47:32 EDT No-Action Letter: Emeriti Consortium for Retirement Health Solutions http://www.sec.gov/divisions/corpfin/cf-noaction/2009/emeriti090309-2a3.htm emeriti090309-2a3 Fri, 4 Sep 2009 10:58:29 EDT No-Action Letter: Comtech Telecommunications Corp. http://www.sec.gov/divisions/corpfin/cf-noaction/2009/comtech082709-12h3.htm comtech082709-12h3 Thu, 27 Aug 2009 14:20:51 EDT No-Action Letter: Citizens Republic Bancorp, Inc. http://www.sec.gov/divisions/corpfin/cf-noaction/2009/citizensrepublic082109-sec14.htm citizensrepublic082109-sec14 Mon, 24 Aug 2009 12:26:46 EDT No-Action Letter: General Electric Company http://www.sec.gov/divisions/corpfin/cf-noaction/2009/ge081109-3b.pdf ge081109-3b Thu, 20 Aug 2009 17:08:40 EDT Sample Letter Sent to Public Companies on MD&A Disclosure Regarding Provisions and Allowances for Loan Losses http://www.sec.gov/divisions/corpfin/guidance/loanlossesltr0809.htm loanlossesltr0809 Tue, 18 Aug 2009 16:15:12 EDT Compliance and Disclosure Interpretations: Regulation FD http://www.sec.gov/divisions/corpfin/guidance/regfd-interp.htm regfd-interp Fri, 14 Aug 2009 15:54:43 EDT No-Action Letter: PlanetOut Inc. http://www.sec.gov/divisions/corpfin/cf-noaction/2009/planetout081209-12h3.htm planetout081209-12h3 Thu, 13 Aug 2009 11:08:04 EDT No-Action Letter: DATATRAK International, Inc. http://www.sec.gov/divisions/corpfin/cf-noaction/2009/datatrak081209-12h3.htm datatrak081209-12h3 Wed, 12 Aug 2009 14:16:16 EDT No-Action Letter: Cox Radio, Inc. http://www.sec.gov/divisions/corpfin/cf-noaction/2009/coxradio080609-12h3.htm coxradio080609-12h3 Mon, 10 Aug 2009 12:58:00 EDT No-Action Letter: Gateway Pacific Bancorp http://www.sec.gov/divisions/corpfin/cf-noaction/2009/gatewaypacific080709-12h3.htm gatewaypacific080709-12h3 Fri, 7 Aug 2009 16:51:15 EDT No-Action Letter: SumTotal Systems, Inc. http://www.sec.gov/divisions/corpfin/cf-noaction/2009/sumtotal080609-12h3.htm sumtotal080609-12h3 Fri, 7 Aug 2009 10:15:22 EDT No-Action Letter: Hearst Television Inc. http://www.sec.gov/divisions/corpfin/cf-noaction/2009/hearsttv080509-12h3.htm hearsttv080509-12h3 Wed, 5 Aug 2009 12:01:25 EDT No-Action Letter: Neuro-Hitech, Inc. http://www.sec.gov/divisions/corpfin/cf-noaction/2009/neuro-hitech073009-12h3.htm neuro-hitech073009-12h3 Tue, 4 Aug 2009 16:28:20 EDT No-Action Letter: Morgan Stanley & Co. Incorporated http://www.sec.gov/divisions/corpfin/cf-noaction/2009/morganstanley072009-405.pdf morganstanley072009-405 Wed, 22 Jul 2009 13:29:03 EDT No-Action Letter: TD Ameritrade Holding Corporation http://www.sec.gov/divisions/corpfin/cf-noaction/2009/tdameritrade072009-405.pdf tdameritrade072009-405 Wed, 22 Jul 2009 13:29:03 EDT No-Action Letter: Motors Liquidation Company, formerly known as General Motors Corporation http://www.sec.gov/divisions/corpfin/cf-noaction/2009/motorsliquidation060909-13a.htm motorsliquidation060909-13a Fri, 10 Jul 2009 09:51:19 EDT Division Statement before the Commission Open Meeting: Proxy Disclosure and Solicitation Enhancements http://www.sec.gov/news/speech/2009/spch070109sh.htm Speech by Sean Harrison, Special Counsel, Division of Corporation Finance, on July 1, 2009. spch070109sh Wed, 1 Jul 2009 17:32:12 EDT Division Statement before the Commission Open Meeting: Shareholder Approval of Executive Compensation of TARP Recipients http://www.sec.gov/news/speech/2009/spch070109jh.htm Speech by John Harrington, Attorney-Adviser, Division of Corporation Finance, on July 1, 2009. spch070109jh Wed, 1 Jul 2009 17:00:27 EDT No-Action Letter: Banc of America Securities LLC and Banc of America Investment Services, Inc. http://www.sec.gov/divisions/corpfin/cf-noaction/2009/boasecurities060909-3b.pdf boasecurities060909-3b Fri, 19 Jun 2009 17:37:09 EDT No-Action Letter: Deutsche Bank Securities, Inc. http://www.sec.gov/divisions/corpfin/cf-noaction/2009/deutschebank060909-3b.pdf deutschebank060909-3b Thu, 18 Jun 2009 10:12:01 EDT No-Action Letter: RBC Capital Markets Corporation http://www.sec.gov/divisions/corpfin/cf-noaction/2009/rbc060909-3b.pdf rbc060909-3b Thu, 18 Jun 2009 10:12:01 EDT No-Action Letter: Evergreen Investment Management Company, LLC http://www.sec.gov/divisions/corpfin/cf-noaction/2009/evergreen060809-3b.pdf evergreen060809-3b Thu, 18 Jun 2009 10:12:01 EDT No-Action Letter: Bank of America Corporation http://www.sec.gov/divisions/corpfin/cf-noaction/2009/bankofamerica061109-sec4-3.htm bankofamerica061109-sec4-3 Thu, 11 Jun 2009 12:49:39 EDT No-Action Letter: KCPS PE Investment Management http://www.sec.gov/divisions/corpfin/cf-noaction/2009/kcpspe060509-sec14.htm kcpspe060509-sec14 Thu, 11 Jun 2009 12:49:39 EDT Foreign Issuer Information: International Registered and Reporting Companies http://www.sec.gov/divisions/corpfin/internatl/companies.shtml cfforeignissuers.shtml Thu, 11 Jun 2009 10:47:33 EDT No-Action Letter: Wells Fargo & Company http://www.sec.gov/divisions/corpfin/cf-noaction/2009/wellsfargo060809-405.pdf wellsfargo060809-405 Tue, 9 Jun 2009 13:02:04 EDT No-Action Letter: Wachovia Securities, LLC http://www.sec.gov/divisions/corpfin/cf-noaction/2009/wachoviasecurities022609-3b.pdf wachoviasecurities022609-3b Thu, 4 Jun 2009 16:16:03 EDT No-Action Letter: O'Reilly Automotive, Inc http://www.sec.gov/divisions/corpfin/cf-noaction/2009/oreillyautomotive052609-405.pdf oreillyautomotive052609-405 Thu, 4 Jun 2009 16:16:03 EDT No-Action Letter: Morgan Stanley Smith Barney LLC http://www.sec.gov/divisions/corpfin/cf-noaction/2009/morganstanley052909-2a3.htm morganstanley052909-2a3 Tue, 2 Jun 2009 10:35:51 EDT No-Action Letter: Morgan Stanley Smith Barney LLC http://www.sec.gov/divisions/corpfin/cf-noaction/2009/morganstanley052909-13dg.htm morganstanley052909-13dg Tue, 2 Jun 2009 10:35:51 EDT Compliance and Disclosure Interpretations: Interactive Data http://www.sec.gov/divisions/corpfin/guidance/interactivedatainterp.htm interactivedatainterp Fri, 29 May 2009 17:10:16 EDT Compliance and Disclosure Interpretations: Regulation S-T http://www.sec.gov/divisions/corpfin/guidance/regs-tinterp.htm regs-tinterp Fri, 29 May 2009 17:10:16 EDT Compliance and Disclosure Interpretations: Exchange Act Form 8-K (Update) http://www.sec.gov/divisions/corpfin/guidance/8-kinterp.htm 8-kinterp Fri, 29 May 2009 17:10:16 EDT No-Action Letter: General Motors Corporation http://www.sec.gov/divisions/corpfin/cf-noaction/2009/gm051509-13e4.htm gm051509-13e4 Thu, 21 May 2009 09:31:05 EDT Speech: Opening Remarks at the SEC Open Meeting, by Lillian Brown, Senior Special Counsel http://www.sec.gov/news/speech/2009/spch052009lb.htm spch052009lb Wed, 20 May 2009 17:54:20 EDT No-Action Letter: Silverstar Holdings, Ltd. http://www.sec.gov/divisions/corpfin/cf-noaction/2009/silverstarholdings051509-12h3.htm silverstarholdings051509-12h3 Mon, 18 May 2009 16:05:05 EDT No-Action Letter: American Skandia Investment Services, Inc. http://www.sec.gov/divisions/corpfin/cf-noaction/2009/americanskandia041709-3b.pdf americanskandia041709-3b Mon, 18 May 2009 15:35:15 EDT No-Action Letter: PharmaNet Development Group, Inc. http://www.sec.gov/divisions/corpfin/cf-noaction/2009/pharmanet051509.htm pharmanet051509 Fri, 15 May 2009 12:02:21 EDT No-Action Letter: Amerisure Mutual Insurance Company http://www.sec.gov/divisions/corpfin/cf-noaction/2009/amerisure051309-2a1.htm amerisure051309-2a1 Fri, 15 May 2009 10:26:21 EDT No-Action Letter: Satyam Computer Services Ltd. http://www.sec.gov/divisions/corpfin/cf-noaction/2009/satyamcomputer042809-sec14.htm satyamcomputer042809-sec14 Mon, 4 May 2009 15:04:23 EDT No-Action Letter: Radvision http://www.sec.gov/divisions/corpfin/cf-noaction/2009/radvision041409-sec14.htm radvision041409-sec14 Mon, 4 May 2009 13:26:11 EDT No-Action Letter: MinnErgy, LLC http://www.sec.gov/divisions/corpfin/cf-noaction/2009/minnergy031009-12h3.htm minnergy031009-12h3 Tue, 10 Mar 2009 17:51:27 EDT No-Action Letter: Metro One Telecommunications, Inc. http://www.sec.gov/divisions/corpfin/cf-noaction/2009/metroone030409-12h3.htm metroone030409-12h3 Thu, 5 Mar 2009 15:12:07 EST No-Action Letter: Prudential Financial, Inc. http://www.sec.gov/divisions/corpfin/cf-noaction/2008/prudentialfinancial090408.pdf prudentialfinancial090408.pdf Thu, 5 Mar 2009 12:23:47 EST No-Action Letter: Citigroup Global Markets Inc. http://www.sec.gov/divisions/corpfin/cf-noaction/2008/citigroupglobalmarkets122308.pdf citigroupglobalmarkets122308.pdf Thu, 5 Mar 2009 12:23:47 EST Staff Disclosure Guidance: Staff Observations in the Review of Smaller Reporting Company IPOs http://www.sec.gov/divisions/corpfin/guidance/cfsmallcompanyregistration.htm cfsmallcompanyregistration Wed, 4 Mar 2009 13:12:32 EST No-Action Letter: Willbros Group, Inc. http://www.sec.gov/divisions/corpfin/cf-noaction/2009/willbrosgroup022709-12g3.htm willbrosgroup022709-12g3 Mon, 2 Mar 2009 11:52:44 EST No-Action Letter: Hungarian Telephone and Cable Corp., Invitel Holdings A/S http://www.sec.gov/divisions/corpfin/cf-noaction/2009/hungariantelephone022709-12g3.htm hungariantelephone022709-12g3 Fri, 27 Feb 2009 14:59:34 EST Compliance and Disclosure Interpretations: Securities Act Forms http://www.sec.gov/divisions/corpfin/guidance/safinterp.htm safinterp Fri, 27 Feb 2009 14:29:34 EST No-Action Letter: Commonwealth of Australia http://www.sec.gov/divisions/corpfin/cf-noaction/2009/australia022609-schb.htm australia022609-schb Fri, 27 Feb 2009 09:36:21 EST Compliance and Disclosure Interpretations: American Recovery and Reinvestment Act of 2009 (Update) http://www.sec.gov/divisions/corpfin/guidance/arrainterp.htm arrainterp Thu, 26 Feb 2009 10:00:33 EST No-Action Letter: Water Works Engineers, LLC http://www.sec.gov/divisions/corpfin/cf-noaction/2009/waterworks021809-2a3.htm waterworks021809-2a3 Thu, 19 Feb 2009 10:30:13 EST No-Action Letter: Anheuser-Busch Companies, Inc. http://www.sec.gov/divisions/corpfin/cf-noaction/2009/anheuserbuschcos021809-12h3.htm anheuserbuschcos021809-12h3 Wed, 18 Feb 2009 14:12:19 EST No-Action Letter: UST Inc. http://www.sec.gov/divisions/corpfin/cf-noaction/2009/ust021809-12h3.htm ust021809-12h3 Wed, 18 Feb 2009 14:12:19 EST Information for EDGAR Filers: Notice to New EDGAR Filers and Form D Filers http://www.sec.gov/info/edgar/ednews/eformd.htm eformd Tue, 17 Feb 2009 17:20:38 EST No-Action Letter: Telefónica S.A. http://www.sec.gov/divisions/corpfin/cf-noaction/2008/telefonica112408-sec14.htm telefonica112408-sec14 Tue, 3 Feb 2009 11:23:03 EST