What's New in the Division of Corporation Finance
April 2009

Accounting and Financial Reporting

• Division of Corporation Finance Financial Reporting Manual (UPDATED 04/02/09)

No-Action, Interpretive and Exemptive Letters

• Rusoro Mining Ltd., April 22, 2009
   
• SoFFin, April 15, 2009
   
• East Isles Reinsurance Ltd., April 1, 2009
   
• UBS AG, March 19, 2009
   
• Merrill Lynch, Pierce, Fenner & Smith Incorporated, March 11, 2009

Information for Small Businesses

• Small Business Compliance Guides
   
  
  • Interactive Data for Financial Reporting, April 3, 2009

Compliance and Disclosure Interpretations

• Securities Act Sections (Updated 04/24/09)
  
  • Question 104.01
  • Question 125.06
  • Question 139.26
     
• Securities Act Rules (Updated 04/24/09)
  
  • Question 212.20
  • Question 220.04
  • Interpretation 532.24
  • Interpretation 533.10
  • Interpretation 598.01
  • Interpretation 627.01
  • Interpretation 627.02
     
• Securities Act Forms (Updated 04/24/09)
  
  • Question 128.01
  • Question 128.02
  • Question 128.03
  • Question 128.04
  • Question 128.05
  • Question 128.06
  • Question 128.07
  • Interpretation 215.10
  • Interpretation 228.01
     
• Exchange Act Rules (Updated 04/24/09)
  
  • Question 120.02
  • Question 151.04
     
• Exchange Act Section 16 and Related Rules and Forms (Updated 04/24/09)
  
  • Question 110.02
     
• Exchange Act Forms (Updated 04/30/09)
  
  • Question 105.04
  • Question 105.03
  • Question 110.01
     
• Exchange Act Form 8-K (Updated 04/24/09)
  
  • Question 106.07
  • Question 117.12
     
• Regulation S-K (Updated 04/24/09)
  
  • Question 102.05
  • Question 108.01
  • Interpretation 215.02