What's New in the Division of Corporation Finance
April 2007

Compliance and Disclosure Interpretations

• Securities Act Rule 144

No-Action, Interpretive and Exemptive Letters

• RenaissanceRe Holdings Ltd., April 27, 2007
   
• Tenet Healthcare Corporation, April 19, 2007
   
• CANTV, April 6, 2007
   
• Claymore MACROshares Oil Up Holding Trust et al., March 30, 2007
   
• DSL.net, Inc., March 30, 2007
   
• American Physicians Insurance Company, March 30, 2007
   
• STATS ChipPAC Ltd., March 15, 2007

Roundtables

• Roundtable Discussions Regarding the Proxy Process

Foreign Issuer Information

• New Rules for Deregistration by Foreign Private Issuers
• Final Rule Release (Mar. 27, 2007)
• Division Statement before the Commission Open Meeting, Washington, D.C. (Mar. 21, 2007)
• Commission Press Release (Mar. 27, 2007)
   
• Spotlight On: International Financial Reporting Standards "Roadmap"

Frequently Requested Materials

• Release No. 34-28869   Ownership Reports and Trading By Officers, Directors and Principal Security Holders (February 8, 1991)
   
• UnitedHealth Group Incorporated, March 29, 2007
   
• Release No. 33-6099   Resales of Restricted and Other Securities (August 2, 1979)