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Companies, Going PublicCompanies become public entities for different reasons, but usually to raise additional capital. The SEC has prepared a guide for companies—Q&A: Small Business and the SEC—that provides a basic understanding about the various ways companies can become public and what securities laws apply. The SEC also has a list of some of the registration and reporting forms and related regulations that pertain to small and large companies. If you have questions, you may want to direct them to the SEC's Small Business Ombudsman.
http://www.sec.gov/answers/comppublic.htm
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