John CoatesFormer Acting Director Previous SEC Positions: Acting Director, Division of Corporation Finance: Feb. 2021 - June 2021 General Counsel: June 2021 - Oct. 2021 Speeches and Statements Staff Statement on Accounting and Reporting Considerations for Warrants Issued by Special Purpose Acquisition Companies (“SPACs”) April 12, 2021 SPACs, IPOs and Liability Risk under the Securities Laws April 8, 2021 ESG Disclosure – Keeping Pace with Developments Affecting Investors, Public Companies and the Capital Markets March 11, 2021 View More