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Comments on Proposed Rule: Revisions to Rule 163

[Release No. 33-9098; File No. S7-30-09]

Feb. 26, 2010 Memorandum from the Division of Corporation Finance Regarding a February 25, 2010 Meeting with Members of the Credit Roundtable
Feb. 25, 2010 Jeffrey W. Rubin, Chair, Committee on Federal Regulation of Securities, Section of Business Law, American Bar Association, New York, New York
Feb. 5, 2010 Lyn Perlmuth, Director, Fixed Income Forum, on behalf of the Credit Roundtable, New York, New York
Jan. 27, 2010 Professor Manning Warren, Brandeis School of Law, University of Louisville
Jan. 27, 2010 Debevoise & Plimpton LLP
Jan. 27, 2010 Steven E. Bochner, Wilson Sonsini Goodrich & Rosati
Jan. 27, 2010 David T. Hirschmann, President and Chief Executive Officer, Center for Capital Markets Competitiveness, u.S. Chamber of Commerce
Jan. 27, 2010 Cleary Gottlieb Steen Hamilton LLP
Jan. 27, 2010 David B. Harms, Sullivan Cromwell LLP
Jan. 27, 2010 Andrew J. Pitts, Cravath, Swaine Moore LLP, New York, New York
Jan. 26, 2010 Robert E. Buckholz, Jr., Committee on Securities Regulation, New York City Bar
Jan. 26, 2010 Leslie K. Gardner, Chair, SIFMA Capital Markets Committee
Jan. 25, 2010 Davis Polk & Wardwell LLP, New York, New York
Jan. 14, 2010 Marc I. Steinberg, Radford Professor of Law, SMU
Jan. 12, 2010 William T. McGonagall, III, New Brunswick, New Jersey
Dec. 27, 2009 Tom Nappi

Modified: 03/01/2010