Adoption of Updated EDGAR Filer Manual; Correction and Delay of Implementation

The Commission is correcting an amendment to Regulation S-T to conform to the Office of Federal Register's requirements for incorporation by reference and postponing the implementation of an updated edition of the EDGAR Filer Manual which was published in the Federal Register on February 27, 1997 [62 FR 8877] in order to resolve technical issues that delayed system implementation from March 10, 197 to March 24, 1997. The incorporation by reference into the Code of Federal Regulations remains March 10, 1997.