What's New in the Division of Corporation Finance
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 In particular, we have updated Regulation S-K C&DIs 102.01, 102.02 and 202.01 and Exchange Act Forms C&DI 104.13 and withdrawn Exchange Act Rules C&DI 130.04 to reflect such amendments. We have also made non-substantive changes to Regulation S-K C&DI 146.09 and have withdrawn other outdated C&DIs indicated below.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