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U.S. Securities and Exchange Commission


What's New in the Division of Corporation Finance
November 2018

Compliance and Disclosure Interpretations

The following Compliance and Disclosure Interpretations (“C&DIs”) have been revised in light of the Commission’s recent changes to the “smaller reporting company,” “accelerated filer” and “large accelerated filer” definitions. In particular, we have updated Regulation S-K C&DIs 102.01, 102.02 and 202.01 and Exchange Act Forms C&DI 104.13 and withdrawn Exchange Act Rules C&DI 130.04 to reflect such amendments. We have also made non-substantive changes to Regulation S-K C&DI 146.09 and have withdrawn other outdated C&DIs indicated below.

No-Action, Interpretive and Exemptive Letters

 

 

http://www.sec.gov/divisions/corpfin/cfnew/cfnew1118.shtml

Modified: 10/26/2018