Adoption of Updated EDGAR Filer Manual

The Securities and Exchange Commission (the Commission) is adopting revisions to the Electronic Data Gathering, Analysis, and Retrieval System (EDGAR) Filer Manual to reflect changes made to improve, reorganize and restructure the EDGAR Filer Manual volumes to make it easier for filers and those wishing to apply for EDGAR access codes to locate the information that they need to apply for EDGAR access, maintain company information and submit a filing. With this reorganization, no changes have been made to the filing process. The revisions to the Filer Manual reflect changes within Volumes I, II and III, entitled "EDGAR Filer Manual Volume I General Information,' "EDGAR Filer Manual Volume II EDGAR Filing,' and "EDGAR Filer Manual Volume III N-SAR Supplement' respectively. The updated manual will be incorporated by reference into the Code of Federal Regulations.