The Division of Corporation Finance receives requests from companies to provide informal, non-binding staff views regarding companies’ intentions to exclude shareholder proposals from their proxy statements under Exchange Act Rule 14a-8. For information on the Division's processing of Rule 14a-8 submissions, see our informal procedures regarding shareholder proposals.

Rule 14a-8 submissions and related correspondence now must be submitted using our online shareholder proposal form, available at https://www.sec.gov/forms/shareholder-proposal.  Emailed materials will no longer be accepted.

For questions related to this announcement, contact the Division’s Office of Chief Counsel at shareholderproposals@sec.gov or 202-551-3500.