Division of Corporation Finance Contact Us
The Division selectively reviews company securities filings through its filing review process to monitor and to enhance compliance with disclosure and accounting requirements. These filings include those submitted by new issuers as well as those filed by public companies already reporting under the Exchange Act.
Companies are assigned to one of nine industry offices, and issuers of asset-backed securities are assigned to the Office of Structured Finance. Look up which office is assigned to a company.
| Industry Office | Industry Office Chief |
|---|---|
|
Office of Crypto Assets |
Justin Dobbie |
|
Office of Energy and Transportation |
Brad Skinner |
|
Office of Finance |
James Lopez |
|
Office of Industrial Applications and Services |
Lauren Nguyen |
|
Office of Life Sciences |
Suzanne Hayes |
|
Office of Manufacturing |
Anne Parker |
|
Office of Real Estate and Construction |
Mary Beth Breslin |
|
Office of Technology |
Larry Spirgel |
| Office of Trade and Services |
Mara Ransom |
If you have received comments on a filing and wish to discuss them with the staff, contact a member of the review team identified in the letter you received. Direct general questions about company assignments and filing reviews to (202) 551-2076 and general questions about asset-backed securities filings or matters to (202) 551-3850.
Submit requests for no-action, interpretive, or exemptive letters by completing an online request and directing it to the appropriate office. The DCAO mailbox has been retired. Submit requests for telephonic interpretive advice and other assistance by completing an online request and directing it to the appropriate office.
| Topic | Contact |
|---|---|
|
The form and content of financial statements and other financial information required to be included in Commission filings |
Office of Chief Accountant |
|
General and specific legal and interpretive questions about the Securities Act of 1933, the Securities Exchange Act of 1934 and the Trust Indenture Act of 1939 |
Office of Chief Counsel |
|
Smaller public companies and limited, private and intrastate offerings of securities |
Office of Small Business Policy |
|
Business combinations and change-of-control transactions, including tender offers and “going private” transactions, proxy contests, and beneficial ownership reporting |
Office of Mergers and Acquisitions |
|
Requests for waivers of “ineligible issuer” status, disqualifications under Section 27A of the Securities Act of 1933 and Section 21E of the Securities Exchange Act of 1934, and disqualifications under Regulation A, Regulation D or Regulation Crowdfunding |
Office of Enforcement Liaison |
|
Registration, reporting, deregistration and exemptive matters involving foreign issuers, and offshore offerings |
Office of International Corporate Finance |
|
Registration, reporting, legal questions, interpretive requests, and rulemaking with respect to asset-backed securities. |
Office of Structured Finance |
|
Rulemaking involving the Division |
Office of Rulemaking |
In addition, you may request interpretative advice or staff action as follows:
| Request | Direction |
|---|---|
|
Interpretation or waiver of financial reporting requirements |
Submit an online request. |
|
Shareholder proposal no-action letter |
Submit your request and related correspondence using this form. |
Last Reviewed or Updated: Nov. 15, 2023