Below are links to the final materials relating to no-action requests processed by the Division of Corporation Finance beginning on or after October 1, 2007.

Materials relating to no-action responses issued under Rule 14a-8 are archived below. Pursuant to the Federal Information Security Management Act of 2002 and OMB Memorandum M-07-16, we have removed, to the maximum extent practicable, personally identifiable information from the materials.