DRAFT EDGAR Filer Manual (Volume I)

This draft Filer Manual, posted before Commission approval of potential regulatory changes in this release, is provided as a service to our filing community to assist filers, agents, and software developers prepare for potential changes the staff anticipates. Since this is a draft manual, the SEC retains the right to change any part of the manual before the new system release is made final. In addition, the final EDGAR Filer Manual (Volume I) (Version 9) is subject to Commission approval and may be revised before approval or not approved at all. Similarly, the posting of the draft manual does not indicate Commission approval of any pending proposed changes relating to the potential changes reflected in the draft manual. The final version of the manual will be made available as and if approved by the Commission, on the SEC's Public Website.

Changes to the DRAFT EDGAR Filing Manual (Volume I) - General Information (Version 9) are being made to update the filer manual to reflect changes scheduled to be implemented on December 13, 2010.

New EDGARLink Online Application (EDGARLink Online) will allow filers to submit EDGARLink submission form types online, without the use of the offline EDGARLink Tool. EDGARLink Online can be accessed from the EDGAR Filing website (https://www.edgarfiling.sec.gov) by selecting the “EDGARLink Online Submissions” or by clicking the “Are you an EDGARLink filer or would you like to create a new Asset-Backed Securities Issuing Entity?” link from the EDGAR Portal Web site (http://www.portal.edgarfiling.sec.gov). The existing offline EDGARLink Tool and the associated Templates 1-6 will continue to be available for a period of time to allow filers to become familiar with the new EDGARLink Online Application.

You may download the DRAFT EDGAR Filing Manual (Volume I) General Information (Version 9) by clicking the following link. To assist filers in the identification of the draft changes, we have provided a redlined version of Volume I.

• DRAFT EDGAR Filing Manual (Volume I) — General Information (Version 9)

http://www.sec.gov/info/edgar/edmanuals-vol1-9_d.htm