http://www.sec.gov/divisions/corpfin/cfnew.shtml The latest in events, developments, and updates concerning the Division of Corporation Finance en-us Thu, 25 May 2023 00:00 EDT Thu, 25 May 2023 16:00:00 EST https://www.sec.gov/divisions/corpfin/guidance/exchangeactrules-interps#120.26 Question 120.26 exchangeactrules-interps#120.26 Compliance and Disclosure Interpretations Thu, 25 May 2023 16:00:00 EST https://www.sec.gov/divisions/corpfin/guidance/exchangeactrules-interps#120.27 Question 120.27 exchangeactrules-interps#120.27 Compliance and Disclosure Interpretations Thu, 25 May 2023 16:00:00 EST https://www.sec.gov/divisions/corpfin/guidance/exchangeactrules-interps#120.28 Question 120.28 exchangeactrules-interps#120.28 Compliance and Disclosure Interpretations Thu, 25 May 2023 16:00:00 EST https://www.sec.gov/rules/other/2023/33-11182.pdf Order Under Rules 262(b)(2), 506(d)(2)(ii), and 602(e) of the Securities Act OF 1933 and Rule 503(b)(2) of Regulation Crowdfunding Granting Waivers of the Disqualification Provisions of Rules 262(a)(4), 506(d)(1)(iv), AND 602(c)(3) of the Securities Act of 1933 AND Rule 503(a)(4)(ii) of Regulation Crowdfunding 33-11182 No-Action Letter Fri, 12 May 2023 16:00:00 EST https://www.sec.gov/corpfin/r-systems-international-ltd-041123 Response of the Office of Mergers and Acquisitions r-systems-international-ltd-041123 No-Action Letter Tue, 11 Apr 2023 14:15:00 EST https://www.sec.gov/corpfin/jp-morgan-14e5-033023 Response of the Office of Mergers and Acquisitions jp-morgan-14e5-033023 No-Action Letter Mon, 03 Apr 2023 10:20:00 EST https://www.sec.gov/divisions/corpfin/guidance/cdi-tender-offers-and-schedules.htm Tender Offer Rules and Schedules cdi-tender-offers-and-schedules Announcement Fri, 17 Mar 2023 09:30 EST https://www.sec.gov/corpfin/announcement/edgar-extension-144-030323 EDGAR Filing Hours and Form 144 edgar-extension-144-030323 Announcement Fri, 3 Mar 2023 12:55 EST https://www.sec.gov/divisions/corpfin/guidance/regs-kinterp#128D.01 Question 128D.01 regs-kinterp#128D.01 Compliance and Disclosure Interpretations Fri, 10 Feb 2023 17:00 EST https://www.sec.gov/divisions/corpfin/guidance/regs-kinterp#128D.02 Question 128D.02 regs-kinterp#128D.02 Compliance and Disclosure Interpretations Fri, 10 Feb 2023 17:00 EST https://www.sec.gov/divisions/corpfin/guidance/regs-kinterp#128D.03 Question 128D.03 regs-kinterp#128D.03 Compliance and Disclosure Interpretations Fri, 10 Feb 2023 17:00 EST https://www.sec.gov/divisions/corpfin/guidance/regs-kinterp#128D.04 Question 128D.04 regs-kinterp#128D.04 Compliance and Disclosure Interpretations Fri, 10 Feb 2023 17:00 EST https://www.sec.gov/divisions/corpfin/guidance/regs-kinterp#128D.05 Question 128D.05 regs-kinterp#128D.05 Compliance and Disclosure Interpretations Fri, 10 Feb 2023 17:00 EST https://www.sec.gov/divisions/corpfin/guidance/regs-kinterp#128D.06 Question 128D.06 regs-kinterp#128D.06 Compliance and Disclosure Interpretations Fri, 10 Feb 2023 17:00 EST https://www.sec.gov/divisions/corpfin/guidance/regs-kinterp#128D.07 Question 128D.07 regs-kinterp#128D.07 Compliance and Disclosure Interpretations Fri, 10 Feb 2023 17:00 EST https://www.sec.gov/divisions/corpfin/guidance/regs-kinterp#128D.08 Question 128D.08 regs-kinterp#128D.08 Compliance and Disclosure Interpretations Fri, 10 Feb 2023 17:00 EST https://www.sec.gov/divisions/corpfin/guidance/regs-kinterp#128D.09 Question 128D.09 regs-kinterp#128D.09 Compliance and Disclosure Interpretations Fri, 10 Feb 2023 17:00 EST https://www.sec.gov/divisions/corpfin/guidance/regs-kinterp#128D.10 Question 128D.10 regs-kinterp#128D.10 Compliance and Disclosure Interpretations Fri, 10 Feb 2023 17:00 EST https://www.sec.gov/divisions/corpfin/guidance/regs-kinterp#128D.11 Question 128D.11 regs-kinterp#128D.11 Compliance and Disclosure Interpretations Fri, 10 Feb 2023 17:00 EST https://www.sec.gov/divisions/corpfin/guidance/regs-kinterp#128D.12 Question 128D.12 regs-kinterp#128D.12 Compliance and Disclosure Interpretations Fri, 10 Feb 2023 17:00 EST https://www.sec.gov/divisions/corpfin/guidance/regs-kinterp#128D.13 Question 128D.13 regs-kinterp#128D.13 Compliance and Disclosure Interpretations Fri, 10 Feb 2023 17:00 EST https://www.sec.gov/divisions/corpfin/guidance/regs-kinterp#128D.04 Question 128D.04 regs-kinterp#128D.04 Compliance and Disclosure Interpretations Fri, 10 Feb 2023 17:00 EST https://www.sec.gov/divisions/corpfin/guidance/regs-kinterp#228D.01 Question 228D.01 regs-kinterp#228D.01 Compliance and Disclosure Interpretations Fri, 10 Feb 2023 17:00 EST https://www.sec.gov/divisions/corpfin/guidance/regs-kinterp#228D.02 Question 228D.02 regs-kinterp#228D.02 Compliance and Disclosure Interpretations Fri, 10 Feb 2023 17:00 EST https://www.sec.gov/corpfin/banco-santander-sa-020623 Response of the Office of Mergers and Acquisitions banco-santander-sa-020623 No-Action Letter Mon, 06 Feb 2023 16:00:00 EST https://www.sec.gov/divisions/corpfin/guidance/exchangeactforms-interps#104.19 Question 104.19 exchangeactforms-interps#104.19 Compliance and Disclosure Interpretations Tue, 31 Jan 2023 16:00 EST https://www.sec.gov/divisions/corpfin/guidance/exchangeactforms-interps#112.04 Question 112.04 exchangeactforms-interps#112.04 Compliance and Disclosure Interpretations Tue, 31 Jan 2023 16:00 EST https://www.sec.gov/divisions/corpfin/guidance/exchangeactforms-interps#110.09 Question 110.09 exchangeactforms-interps#110.09 Compliance and Disclosure Interpretations Tue, 31 Jan 2023 16:00 EST https://www.sec.gov/divisions/corpfin/guidance/exchangeactforms-interps#104.19 Question 104.19 exchangeactforms-interps#104.19 Compliance and Disclosure Interpretations Tue, 31 Jan 2023 16:00 EST https://www.sec.gov/corpfin/cf-manual Revised to reflect to amendments to Rules 3-10 and 3-16 and addition of new rules 13-01 and 13-02 of Regulation S-X; clarify implementation date of ASU 2018-12, Financial Services - Insurance (Topic 944): Targeted Improvements to the Accounting for Long-Duration Contracts for certain registration statements; updated the contact information for CF-OCA; updated the EGC revenue threshold based on the inflation-related adjustment announced in September 2022; and removed certain outdated information, such as guidance on the adoption of ASC 606. cf-manual-2022-12-31 Accounting and Financial Reporting Mon, 30 Jan 2023 16:30:00 EST https://www.sec.gov/divisions/corpfin/guidance/exchangeactrules-interps#121H.1 Question 121H.01 exchangeactrules-interps#121H.1 Compliance and Disclosure Interpretations Fri, 27 Jan 2023 16:00 EST https://www.sec.gov/divisions/corpfin/guidance/exchangeactrules-interps#121H.2 Question 121H.02 exchangeactrules-interps#121H.2 Compliance and Disclosure Interpretations Fri, 27 Jan 2023 16:00 EST https://www.sec.gov/divisions/corpfin/guidance/exchangeactrules-interps#121H.3 Question 121H.03 exchangeactrules-interps#121H.3 Compliance and Disclosure Interpretations Fri, 27 Jan 2023 16:00 EST https://www.sec.gov/divisions/corpfin/guidance/exchangeactrules-interps#121H.4 Question 121H.04 exchangeactrules-interps#121H.4 Compliance and Disclosure Interpretations Fri, 27 Jan 2023 16:00 EST https://www.sec.gov/divisions/corpfin/guidance/exchangeactforms-interps#110.08 Question 110.08 exchangeactforms-interps#110.08 Compliance and Disclosure Interpretations Fri, 27 Jan 2023 16:00 EST https://www.sec.gov/divisions/corpfin/guidance/exchangeactforms-interps#112.03 Question 112.03 exchangeactforms-interps#112.03 Compliance and Disclosure Interpretations Fri, 27 Jan 2023 16:00 EST https://www.sec.gov/corpfin/softsol-india-13e4-122222 Response of the Office of Mergers and Acquisitions softsol-india-13e4-122222 No-Action Letter Thu, 22 Dec 2022 16:47:00 EST https://www.sec.gov/corpfin/proxy-rules-schedules-14a-14c-cdi#139.04 Question 139.04 - 139.06 proxy-rules-schedules-14a-14c-cdi Annoucement Tue, 06 Dec 2022 12:00:00 EST https://www.sec.gov/corpfin/tanla-platforms-limited-111722 Response of the Office of Mergers and Acquisitions tanla-platforms-limited-111722 No-Action Letter Thu, 17 Nov 2022 17:10:00 EST https://www.sec.gov/corpfin/pagonxt-merchant-solutions-103122 Response of the Office of Mergers and Acquisitions pagonxt-merchant-solutions-103122 No-Action Letter Mon, 31 Oct 2022 15:15:00 EST https://www.sec.gov/corpfin/grindrod-shipping-holdings-101122 Response of the Office of Mergers and Acquisitions grindrod-shipping-holdings-101122 No-Action Letter Wed, 12 Jun 2022 12:00:00 EST https://www.sec.gov/divisions/corpfin/guidance/sec16interp Section 109. Rule 16a-1 - Definition of Terms sec16interp Annoucement Fri, 07 Oct 2022 16:20 EDT https://dcm.sec.gov/corpfin/divisionscorpfinguidancereg13d-interphtm Section 105. Rule 13d-3 - Determination of Beneficial Ownership reg13d-interp Annoucement Fri, 07 Oct 2022 16:20 EDT https://www.sec.gov/corpfin/proxy-rules-schedules-14a-14c-cdi Proxy Rules and Schedules 14A/14C proxy-rules-schedules-14a-14c-cdi Annoucement Thu, 25 Apr 2022 15:0w0 EDT https://www.sec.gov/corpfin/swedish-match-ab-062722 Response of the Office of Mergers and Acquisitions swedish-match-ab-062722 No-Action Letter Mon, 27 Jun 2022 17:00:00 EST https://www.sec.gov/files/corpfin/charles-schwab-061322.pdf Waiver Request of Ineligible Issuer Status under Rule 405 of the Securities Act of 1933 charles-schwab-061322 No-Action Letter Mon, 13 Jun 2022 10:40:00 EST https://www.sec.gov//divisions/corpfin/guidance/exchangeactsections-interps.htm Compliance and Disclosure Interpretations - Exchange Act Sections - Question 101.01 exchangeactsections-interps-060922 Compliance and Disclosure Interpretations Thu, 09 Jun 2022 17:00:00 EST https://www.sec.gov/files/corpfin/frim-regd-051922.pdf Waiver of disqualification pursuant to Rule 506(d)(2)(ii) of Regulation D Release No. 6030 frim-regd-051922 No-Action Letter Thu, 19 May 2022 14:15:00 EST https://www.sec.gov/corpfin/indexiq-active-etf-trust-14e5-051022 Response of the Office of Mergers and Acquisitions indexiq-active-etf-trust-14e5-051022 No-Action Letter Wed, 11 May 2022 11:25:00 EST https://www.sec.gov/corpfin/imperial-oil-13e4-050422 Response of the Office of Mergers and Acquisitions imperial-oil-13e4-050422 No-Action Letter Wed, 04 May 2022 15:10:00 EST https://www.sec.gov/corpfin/sample-letter-companies-pertaining-to-ukraine Other Staff Guidance and Sample Comment Letters sample-letter-companies-pertaining-to-ukraine Disclosure Guidance Tue, 03 May 2022 16:15:00 EST https://www.sec.gov//files/corpfin/btig-regd506-050222.pdf Regulation D - Rule 506(d) Waivers of Disqualification btig-regd506-050222 No-Action Letter Mon, 02 May 2022 13:45:00 EDT https://www.sec.gov/corpfin/principal-etf-trust-14e5-041122 Response of the Office of Mergers and Acquisitions principal-etf-trust-14e5-041122 No-Action Letter Mon, 11 Apr 2022 17:25:00 EST https://www.sec.gov/corpfin/intertrust-nv-032522 Response of the Office of Mergers and Acquisitions intertrust-nv-032522 No-Action Letter Fri, 25 Mar 2022 14:25:00 EST https://www.sec.gov/divisions/corpfin/guidance/8-kinterp.htm #102.04 Exchange Act Form 8-K; Question 102.04 8-kinterp.htm #102.04 Compliance and Disclosure Interpretations Tue, 22 Mar 2022 16:53:00 EST https://www.sec.gov/divisions/corpfin/guidance/8-kinterp.htm #102.05 Exchange Act Form 8-K; Question 102.05 8-kinterp.htm #102.05 Compliance and Disclosure Interpretations Tue, 22 Mar 2022 16:53:00 EST https://www.sec.gov/corpfin/proxy-rules-schedules-14a-14c-cdi#101.02 Proxy Rules and Schedules 14A/14C; Question 101.02 proxy-rules-schedules-14a-14c-cdi#101.02 Compliance and Disclosure Interpretations Tue, 22 Mar 2022 16:53:00 EST https://www.sec.gov/corpfin/proxy-rules-schedules-14a-14c-cdi#132.01 Proxy Rules and Schedules 14A/14C; Question 132.01 proxy-rules-schedules-14a-14c-cdi#132.01 Compliance and Disclosure Interpretations Tue, 22 Mar 2022 16:53:00 EST https://www.sec.gov/corpfin/proxy-rules-schedules-14a-14c-cdi#132.02 Proxy Rules and Schedules 14A/14C; Question 132.02 proxy-rules-schedules-14a-14c-cdi#132.02 Compliance and Disclosure Interpretations Tue, 22 Mar 2022 16:53:00 EST https://www.sec.gov/divisions/corpfin/guidance/cdi-tender-offers-and-schedules.htm#166.01 Tender Offers and Schedules; Question 166.01 cdi-tender-offers-and-schedules.htm#166.01 Compliance and Disclosure Interpretations Tue, 22 Mar 2022 16:53:00 EST https://www.sec.gov/corpfin/columbia-etf-trust-14e5-030122 Response of the Office of Mergers and Acquisitions columbia-etf-trust-14e5-030122 No-Action Letter Tue, 1 Mar 2022 17:15:00 EST https://www.sec.gov/corpfin/announcement/announcement-no-more-paper-courtesy-copies Announcement announcement-no-more-paper-courtesy-copies Announcement Fri, 21 Jan 2021 15:00:00 EST https://www.sec.gov/ocr/staff-guidance-conducting-annual-meetings-light-covid-19-concerns Update to Presentation of Shareholder Proposals staff-guidance-conducting-annual-meetings-light-covid-19-concerns Announcement Wed, 19 Jan 2021 16:40:00 EST https://www.sec.gov/corpfin/doubleline-14e5-122021 Response of the Office of Mergers and Acquisitions doubleline-14e5-122021 No-Action Letter Mon, 20 Dec 2021 16:40:00 EST https://www.sec.gov/corpfin/sample-letter-china-based-companies Other Staff Guidance and Sample Comment Letters sample-letter-china-based-companies Disclosure Guidance Mon, 20 Dec 2021 16:40:00 EST https://www.sec.gov/corpfin/announcement/announcement-14a-8-submissions-pii-20211217 Announcement Regarding Personally Identifiable and Other Sensitive Information in Rule 14a-8 Submissions and Related Materials announcement-14a-8-submissions-pii-20211217 Announcement Fri, 17 Dec 2021 12:00:00 EST https://www.sec.gov/corpfin/announcement/announcement-14a-8-no-action-requests-20211213 Announcement Regarding Staff Responses to Rule 14a-8 No-Action Requests announcement-14a-8-no-action-requests-20211213 Announcement Mon, 13 Dec 2021 12:00:00 EST https://www.sec.gov/corpfin/lloyds-banking-group-plc-111021 Response of the Office of Mergers and Acquisitions lloyds-banking-group-plc-111021 No-Action Letter Fri, 12 Nov 2021 13:20:00 EST https://www.sec.gov/divisions/corpfin/cf-noaction/2021/nokia-corporation-110221.pdf Waiver Request of Ineligible Issuer Status under Rule 405 of the Securities Act of 1933 hartford-14e5-093021 No-Action Letter Tue, 2 Nov 2021 10:15:00 EST https://www.sec.gov/corpfin/hartford-14e5-093021 Response of the Office of Mergers and Acquisitions hartford-14e5-093021 No-Action Letter Thu, 30 Sep 2021 14:20:00 EST https://www.sec.gov/corpfin/sample-letter-climate-change-disclosures Other Staff Guidance and Sample Comment Letters sample-letter-climate-change-disclosures Staff Guidance Wed, 22 Sep 2021 14:00:00 EDT https://www.sec.gov/corpfin/advisors-14e5-092121 Response of the Office of Mergers and Acquisitions advisors-14e5-092121 No-Action Letter Wed, 22 Sep 2021 10:20:00 EST https://www.sec.gov/corpfin/schwab-14e5-091421 Response of the Office of Mergers and Acquisitions schwab-14e5-091421 No-Action Letter Tue, 14 Sep 2021 16:20:00 EST