About

The Division of Corporation Finance seeks to ensure that investors are provided with information needed to make informed investment and voting decisions, including when a company initially offers its securities to the public and on an ongoing basis. The Division also provides interpretive assistance to companies with respect to SEC rules and forms and makes recommendations to the Commission regarding new rules and revisions to existing rules.

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Erik Gerding

Director, Division of Corporation Finance

Disclosure Guidance

Information about filing reviews, Dear CFO Letters, Disclosure Guidance Topics and other staff guidance and reports.

No-Action and Exemptive Letters

Correspondence from SEC staff in response to requests for no-action, interpretive, or exemptive letters.

Shareholder Proposals

Information and materials related to Rule 14a-8.

Staff Legal Bulletins

SEC staff views regarding various aspects of the federal securities laws and SEC regulations.

Staff Accounting Bulletins 

SEC staff views regarding accounting-related disclosure practices.