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

Sample Comment Letter

Securities Act Sections
(UPDATED 08/14/2009)
- Section 103. Securities Act Section 2(a)(3)
  - Revised Question 103.04
- Section 125. Securities Act Section 3(a)(9)
  - New Question 125.10
- Section 139. Securities Act Section 5
Securities Act Rules
(UPDATED 08/14/2009)
- Section 150. Rules 153, 153a and 153b
  - New Question 150.01
- Section 198. Rule 401
  - New Question 198.07
- Section 212. Rule 415
  - Revised Question 212.05
Securities Act Forms
(UPDATED 08/14/2009)
- Section 115. Form S-3 — General Instructions I.A.1 to I.A.8
  - New Question 115.15
- Section 116. Form S-3 — General Instructions I.B.1 to I.B.6
  - New Question 116.20
- Section 118. Form S-3 — General Instructions I.D.1 to I.D.5
  - Revised Question 118.02
- Section 126. Form S-8
  - New Question 126.40
- Section 130. Form D
  - New Question 130.14
Regulation S-K
(UPDATED 08/14/2009)
- Section 117. Item 402(a)
  - New Question 117.03
- Section 125. Item 402(i)
  - New Question 125.05
- Section 230. Item 404
  - Revised Interpretation 230.07
Exchange Act Sections
(UPDATED 08/14/2009)
- Section 133. Section 13(d)
  - New Question 133.01
Exchange Act Section 16 and Related Rules and Forms
(UPDATED 08/14/2009)
- Section 117. Rule 16a-9
  - New Question 117.03
Regulation FD (NEW 08/14/2009)

http://www.sec.gov/divisions/corpfin/cfnew/cfnew0809.shtml