What's New in the Division of Corporation Finance
July 2012

Accounting and Financial Reporting

• Division of Corporation Finance Financial Reporting Manual, (UPDATED 7/11/12)
  Updated for issues related to age of interim financial statements, use of pro forma information in MD&A, age of financial statements for smaller reporting companies, periods required for financial statements filed by Canadian issuers on Form 40-F, as well as other changes.

No-Action, Interpretive and Exemptive Letters

• AB&T Financial Corporation, July 27, 2012
   
• AmerisourceBergen Corporation, July 25, 2012
   
• Republic Services, Inc., July 24, 2012
   
• Botetourt Bankshares, Inc., July 24, 2012
   
• First Ottawa Bancshares, Inc., July 23, 2012
   
• Potomac Bancshares, Inc., July 23, 2012
   
• China Shenghuo Pharmaceutical Holdings, Inc., July 20, 2012
   
• Skagit State Bancorp, Inc., July 20, 2012
   
• Touchmark Bancshares, Inc., July 17, 2012
   
• GlenRose Instruments Inc., July 16, 2012
   
• Dividend Capital Total Realty Trust Inc., July 12, 2012
   
• Harbert Management Corporation, et al., July 3, 2012
   
• UBS AG, May 10, 2012
   
• H and R Block, Inc., May 2, 2012
   
• UBS Financial Services Inc. of Puerto Rico, May 1, 2012