April 2020

Announcements

• Division of Corporation Finance Statement Regarding Requirements for Form 144 Paper Filings in Light of COVID-19 Concerns, April 10, 2020

Compliance and Disclosure Interpretations

• Regulation S-K (UPDATED 04/29/20)
  • Section 155. Subpart 1300 (Items 1300-1305) — Disclosure by Registrants Engaged in Mining Operations
    • Question 155.01
    • Question 155.02
    • Question 155.03
• Exchange Act Forms (UPDATED 04/06/20)
  • Section 104. Form 10-K
    • Question 104.18
  • Section 112. Form 40-F
    • Question 112.02

No-Action, Interpretive and Exemptive Letters

• Royal Bank of Canada, April 24, 2020
• First Trust Exchange-Traded Fund III, April 7, 2020