What's New in the Division of Corporation Finance
September 2008

Compliance and Disclosure Interpretations

• Exchange Act Sections, September 30, 2008
   
• Exchange Act Rules, September 30, 2008

No-Action, Interpretive and Exemptive Letters

• ACE*COMM Corporation, September 26, 2008
   
• Mentor Corporation, September 26, 2008
   
• Auction Rate Securities — Global Exemptive Relief, September 22, 2008
   
• Petersen Energía Inversora S.A., September 9, 2008
   
• JPMorgan Chase & Co., August 4, 2008
   
• Knight Capital Group, Inc., July 1, 2008
   
• GAMCO Investors, Inc., June 9, 2008
   
• Analog Devices, Inc., May 30, 2008
   
• First Southwest Company, May 27, 2008

Division Speeches and Public Statements

• Testimony Concerning Transparency in Accounting, Proposed Changes to Accounting for Off-Balance Sheet Entities, before the Subcommittee on Securities, Insurance, and Investment of the U.S. Senate Committee on Banking, Housing, and Urban Affairs, by John W. White, Director, Division of Corporation Finance, and James L. Kroeker, Deputy Chief Accountant, Washington, D.C. (September 18, 2008)

Companies and Filings

• Information for EDGAR Filers
   
  
  • Guidance on Form D Filing Process (September 12, 2008)

Information for Small Businesses

• Small Business Compliance Guides
   
  
  • Filing and Amending a Form D Notice (September 12, 2008)