Contact Information

Division of Corporation Finance

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.

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
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 with your name and telephone number to shareholderproposals@sec.gov or mail it to: The Division of Corporation Finance, U.S. Securities and Exchange Commission, 100 F Street, NE, Washington, D.C. 20549