Skip to main content

Contact Information

Division of Corporation Finance Contact Us

The Division selectively reviews company securities filings through its filing review process to monitor and to enhance compliance with disclosure and accounting requirements. These filings include those submitted by new issuers as well as those filed by public companies already reporting under the Exchange Act. Companies are assigned to one of nine industry offices and issuers of asset-backed securities are assigned to the Office of Structured Finance. If you do not know which office your company is assigned to, click here.

Industry Office Industry Office Chief

Office of Crypto Assets

Justin Dobbie

Office of Energy and Transportation

Brad Skinner

Office of Finance

James Lopez

Office of Industrial Applications and Services

Lauren Nguyen

Office of Life Sciences

Suzanne Hayes

Office of Manufacturing

Anne Parker

Office of Real Estate and Construction

Mary Beth Breslin

Office of Technology Larry Spirgel
Office of Trade and Services

Mara Ransom

If you have received comments on a filing and wish to discuss them with the staff, contact a member of the review team identified in the letter you received. Direct general questions about company assignments and filing reviews to (202) 551-2076 and general questions about asset-backed securities filings or matters to (202) 551-3850.

Submit requests for no-action, interpretive, or exemptive letters, by completing an online request and directing it to the appropriate office. The DCAO mailbox has been retired. Submit requests for telephonic interpretive advice and other assistance by completing an online request and directing it to the appropriate office.

Topic Contact

The form and content of financial statements
and other financial information required to be
included in Commission filings

Office of Chief Accountant

(202) 551-3400

General and specific legal and interpretive questions
about the Securities Act of 1933, the Securities Exchange Act of 1934
and the Trust Indenture Act of 1939

Office of Chief Counsel

(202) 551-3500

Smaller public companies and limited, private and
intrastate offerings of securities

Office of Small Business Policy

(202) 551-3460

Business combinations and change-of-control transactions,
including tender offers and “going private” transactions, proxy contests, and beneficial ownership reporting

Office of Mergers and Acquisitions

(202) 551-3440

Requests for waivers of “ineligible issuer” status, disqualifications
under Section 27A of the Securities Act of 1933 and Section 21E of the Securities Exchange Act of 1934,
and disqualifications under Regulation A, Regulation D or Regulation Crowdfunding

Office of Enforcement Liaison

(202) 551-3420

Registration, reporting, deregistration and exemptive matters involving foreign issuers, and offshore offerings

Office of International Corporate Finance

(202) 551-3450

Registration, reporting, legal questions, interpretive requests, and rulemaking with respect to asset-backed securities.

Office of Structured Finance

(202) 551-3850

Rulemaking involving the Division

Office of Rulemaking

(202) 551-3430

In addition, you may request interpretative advice or staff action as follows:

Request Direction

Interpretation or waiver of financial reporting requirements

Submit an online request.
The DCAOLetters@sec.gov mailbox has been retired.

Shareholder proposal no-action letter

Submit your request and related correspondence using this form.

Return to Top