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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 seven 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 questions or seek guidance on other topics by completing an online form and directing it to the appropriate office or by calling the office directly. Submit requests for no-action, interpretive, or exemptive letters by online form or mail.

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

Email requests to

Shareholder proposal no-action letter

Submit your request and related correspondence with your name and telephone number to or mail it to: The Division of Corporation Finance, U.S. Securities and Exchange Commission, 100 F Street, NE, Washington, D.C. 20549

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