What's New in the Division of Corporation Finance
October 2012

Staff Legal Bulletins

• Staff Legal Bulletin No. 14G, October 16, 2012
   

No-Action, Interpretive and Exemptive Letters

• Wells Fargo & Company, August 14, 2012
   
• Mizuho Financial Group, Inc., July 27, 2012

Jumpstart Our Business Startups Act

• Draft Registration Statements Required to Be Submitted and Filed Using EDGAR Beginning October 15, 2012, October 11, 2012

Accounting and Financial Reporting

• Division of Corporation Finance Financial Reporting Manual (UPDATED 10/04/12)
  Updated for a JOBS Act note and clarification of guidance related to proxy statement requirements for the disposal of a business, auditor association with amounts from inception, the application of PCAOB auditor requirements in a reverse merger, reporting requirements in a reverse acquisition with a non-shell company, and other changes.

Disclosure Guidance

• Sample Letter Explaining Transition to EDGAR Submission and Filing of Draft Registration Statements, October 3, 2012