SEC.gov Updates: What's New in the Division of Corporation Finance

SEC.gov Updates: What's New in the Division of Corporation Finance http://www.sec.gov/divisions/corpfin/cfnew.shtml The latest in events, developments, and updates concerning the Division of Corporation Finance en-us Thu, 12 Nov 2009 00:00:01 EDT Thu, 12 Nov 2009 10:56:23 EST No-Action Letter: Bristol-Myers Squibb Company http://www.sec.gov/divisions/corpfin/cf-noaction/2009/bristolmyers111609-13e4.htm bristolmyers111609-13e4 Tue, 17 Nov 2009 10:56:23 EST No-Action Letter: DPH Holdings Corp. http://www.sec.gov/divisions/corpfin/cf-noaction/2009/dphholdings111209-12h3.htm dphholdings111209-12h3 Tue, 17 Nov 2009 10:56:23 EST No-Action Letter: Thermo Fisher Scientific Inc. http://www.sec.gov/divisions/corpfin/cf-noaction/2009/thermofisher111309-13e4.htm thermofisher111309-13e4 Tue, 17 Nov 2009 10:56:23 EST No-Action Letter: Caraustar Industries, Inc. http://www.sec.gov/divisions/corpfin/cf-noaction/2009/caraustar110909-12h3.htm caraustar110909-12h3 Thu, 12 Nov 2009 10:24:24 EST No-Action Letter: International Wire Group, Inc. http://www.sec.gov/divisions/corpfin/cf-noaction/2009/intlwiregroup110609-12h3.htm intlwiregroup110609-12h3 Tue, 10 Nov 2009 17:44:49 EST No-Action Letter: Woodbridge Holdings Corporation http://www.sec.gov/divisions/corpfin/cf-noaction/2009/woodbridge110909-12h3.htm woodbridge110909-12h3 Tue, 10 Nov 2009 17:26:00 EST No-Action Letter: Medialink Worldwide Incorporated http://www.sec.gov/divisions/corpfin/cf-noaction/2009/medialink110909-12h3.htm medialink110909-12h3 Tue, 10 Nov 2009 12:14:13 EST No-Action Letter: Wyeth http://www.sec.gov/divisions/corpfin/cf-noaction/2009/wyeth110409-12h3.htm wyeth110409-12h3 Tue, 10 Nov 2009 09:54:29 EST Speech: Executive Compensation Disclosure: Observations on the 2009 Proxy Season and Expectations for 2010 http://www.sec.gov/news/speech/2009/spch110909sp.htm Shelley Parratt, Deputy Director, Division of Corporation Finance, at the 4th Annual Proxy Disclosure Conference in San Francisco, California on on November 9, 2009. spch110909sp Mon, 9 Nov 2009 15:00:42 EST No-Action Letter: JPMorgan Chase & Co. http://www.sec.gov/divisions/corpfin/cf-noaction/2009/jpmorgan110409-405.pdf jpmorgan110409-405 Thu, 5 Nov 2009 15:33:35 EST No-Action Letter: Map Financial Group, Inc. http://www.sec.gov/divisions/corpfin/cf-noaction/2009/mapfinancial110309-12h3.htm mapfinancial110309-12h3 Wed, 4 Nov 2009 15:22:58 EST No-Action Letter: Residential Capital, LLC http://www.sec.gov/divisions/corpfin/cf-noaction/2009/residentialcapital110309-12h3.htm residentialcapital110309-12h3 Tue, 3 Nov 2009 15:48:59 EST Staff Legal Bulletin No. 14E http://www.sec.gov/interps/legal/cfslb14e.htm cfslb14e Tue, 27 Oct 2009 09:03:35 EDT No-Action Letter: Banc of America Investment Services, Inc. http://www.sec.gov/divisions/corpfin/cf-noaction/2009/bancofamerica102309-3b.pdf bancofamerica102309-3b Mon, 26 Oct 2009 17:03:28 EDT Compliance and Disclosure Interpretations: Oil and Gas Rules http://www.sec.gov/divisions/corpfin/guidance/oilandgas-interp.htm oilandgas-interp Mon, 26 Oct 2009 16:51:11 EDT No-Action Letter: National Credit Union Administration http://www.sec.gov/divisions/corpfin/cf-noaction/2009/ncua100809-3a2.htm ncua100809-3a2 Fri, 9 Oct 2009 10:54:57 EDT Division Statement (re: Credit Ratings Disclosure) before the Commission Open Meeting http://www.sec.gov/news/speech/2009/spch091709bp.htm spch091709bp Mon, 28 Sep 2009 14:38:31 EDT No-Action Letter: Morgan Stanley Smith Barney LLC (supplemental letter) http://www.sec.gov/divisions/corpfin/cf-noaction/2009/morganstanley091409.pdf morganstanley091409 Fri, 25 Sep 2009 10:31:23 EDT No-Action Letter: New South Wales Treasury Corporation, The Crown in Right of New South Wales http://www.sec.gov/divisions/corpfin/cf-noaction/2009/nswtcorp091509.htm nswtcorp091509 Mon, 21 Sep 2009 17:32:54 EDT Compliance and Disclosure Interpretations: Regulations 13D and 13G and Schedules http://www.sec.gov/divisions/corpfin/guidance/reg13d-interp.htm reg13d-interp Mon, 14 Sep 2009 17:02:38 EDT No-Action Letter: Tim Hortons Inc. http://www.sec.gov/divisions/corpfin/cf-noaction/2009/timhortons090909-13.htm timhortons090909-13 Wed, 9 Sep 2009 16:47:32 EDT No-Action Letter: Emeriti Consortium for Retirement Health Solutions http://www.sec.gov/divisions/corpfin/cf-noaction/2009/emeriti090309-2a3.htm emeriti090309-2a3 Fri, 4 Sep 2009 10:58:29 EDT No-Action Letter: Comtech Telecommunications Corp. http://www.sec.gov/divisions/corpfin/cf-noaction/2009/comtech082709-12h3.htm comtech082709-12h3 Thu, 27 Aug 2009 14:20:51 EDT No-Action Letter: Citizens Republic Bancorp, Inc. http://www.sec.gov/divisions/corpfin/cf-noaction/2009/citizensrepublic082109-sec14.htm citizensrepublic082109-sec14 Mon, 24 Aug 2009 12:26:46 EDT No-Action Letter: General Electric Company http://www.sec.gov/divisions/corpfin/cf-noaction/2009/ge081109-3b.pdf ge081109-3b Thu, 20 Aug 2009 17:08:40 EDT Sample Letter Sent to Public Companies on MD&A Disclosure Regarding Provisions and Allowances for Loan Losses http://www.sec.gov/divisions/corpfin/guidance/loanlossesltr0809.htm loanlossesltr0809 Tue, 19 Aug 2009 16:15:12 EDT Compliance and Disclosure Interpretations: Regulation FD http://www.sec.gov/divisions/corpfin/guidance/regfd-interp.htm regfd-interp Fri, 14 Aug 2009 15:54:43 EDT No-Action Letter: PlanetOut Inc. http://www.sec.gov/divisions/corpfin/cf-noaction/2009/planetout081209-12h3.htm planetout081209-12h3 Thu, 13 Aug 2009 11:08:04 EDT No-Action Letter: DATATRAK International, Inc. http://www.sec.gov/divisions/corpfin/cf-noaction/2009/datatrak081209-12h3.htm datatrak081209-12h3 Wed, 12 Aug 2009 14:16:16 EDT No-Action Letter: Cox Radio, Inc. http://www.sec.gov/divisions/corpfin/cf-noaction/2009/coxradio080609-12h3.htm coxradio080609-12h3 Mon, 10 Aug 2009 12:58:00 EDT No-Action Letter: Gateway Pacific Bancorp http://www.sec.gov/divisions/corpfin/cf-noaction/2009/gatewaypacific080709-12h3.htm gatewaypacific080709-12h3 Fri, 7 Aug 2009 16:51:15 EDT No-Action Letter: SumTotal Systems, Inc. http://www.sec.gov/divisions/corpfin/cf-noaction/2009/sumtotal080609-12h3.htm sumtotal080609-12h3 Fri, 7 Aug 2009 10:15:22 EDT No-Action Letter: Hearst Television Inc. http://www.sec.gov/divisions/corpfin/cf-noaction/2009/hearsttv080509-12h3.htm hearsttv080509-12h3 Wed, 5 Aug 2009 12:01:25 EDT No-Action Letter: Neuro-Hitech, Inc. http://www.sec.gov/divisions/corpfin/cf-noaction/2009/neuro-hitech073009-12h3.htm neuro-hitech073009-12h3 Tue, 4 Aug 2009 16:28:20 EDT Accounting and Financial Reporting: Division of Corporation Finance Financial Reporting Manual (Update) http://www.sec.gov/divisions/corpfin/cffinancialreportingmanual.shtml cffinancialreportingmanual Fri, 24 Jul 2009 15:59:21 EDT No-Action Letter: Morgan Stanley & Co. Incorporated http://www.sec.gov/divisions/corpfin/cf-noaction/2009/morganstanley072009-405.pdf morganstanley072009-405 Wed, 22 Jul 2009 13:29:03 EDT No-Action Letter: TD Ameritrade Holding Corporation http://www.sec.gov/divisions/corpfin/cf-noaction/2009/tdameritrade072009-405.pdf tdameritrade072009-405 Wed, 22 Jul 2009 13:29:03 EDT No-Action Letter: Motors Liquidation Company, formerly known as General Motors Corporation http://www.sec.gov/divisions/corpfin/cf-noaction/2009/motorsliquidation060909-13a.htm motorsliquidation060909-13a Fri, 10 Jul 2009 09:51:19 EDT Division Statement before the Commission Open Meeting: Proxy Disclosure and Solicitation Enhancements http://www.sec.gov/news/speech/2009/spch070109sh.htm Speech by Sean Harrison, Special Counsel, Division of Corporation Finance, on July 1, 2009. spch070109sh Wed, 1 Jul 2009 17:32:12 EDT Division Statement before the Commission Open Meeting: Shareholder Approval of Executive Compensation of TARP Recipients http://www.sec.gov/news/speech/2009/spch070109jh.htm Speech by John Harrington, Attorney-Adviser, Division of Corporation Finance, on July 1, 2009. spch070109jh Wed, 1 Jul 2009 17:00:27 EDT No-Action Letter: Banc of America Securities LLC and Banc of America Investment Services, Inc. http://www.sec.gov/divisions/corpfin/cf-noaction/2009/boasecurities060909-3b.pdf boasecurities060909-3b Fri, 19 Jun 2009 17:37:09 EDT No-Action Letter: Deutsche Bank Securities, Inc. http://www.sec.gov/divisions/corpfin/cf-noaction/2009/deutschebank060909-3b.pdf deutschebank060909-3b Thu, 18 Jun 2009 10:12:01 EDT No-Action Letter: RBC Capital Markets Corporation http://www.sec.gov/divisions/corpfin/cf-noaction/2009/rbc060909-3b.pdf rbc060909-3b Thu, 18 Jun 2009 10:12:01 EDT No-Action Letter: Evergreen Investment Management Company, LLC http://www.sec.gov/divisions/corpfin/cf-noaction/2009/evergreen060809-3b.pdf evergreen060809-3b Thu, 18 Jun 2009 10:12:01 EDT No-Action Letter: Bank of America Corporation http://www.sec.gov/divisions/corpfin/cf-noaction/2009/bankofamerica061109-sec4-3.htm bankofamerica061109-sec4-3 Thu, 11 Jun 2009 12:49:39 EDT No-Action Letter: KCPS PE Investment Management http://www.sec.gov/divisions/corpfin/cf-noaction/2009/kcpspe060509-sec14.htm kcpspe060509-sec14 Thu, 11 Jun 2009 12:49:39 EDT Foreign Issuer Information: International Registered and Reporting Companies http://www.sec.gov/divisions/corpfin/internatl/companies.shtml cfforeignissuers.shtml Thu, 11 Jun 2009 10:47:33 EDT No-Action Letter: Wells Fargo & Company http://www.sec.gov/divisions/corpfin/cf-noaction/2009/wellsfargo060809-405.pdf wellsfargo060809-405 Tue, 8 Jun 2009 13:02:04 EDT No-Action Letter: Wachovia Securities, LLC http://www.sec.gov/divisions/corpfin/cf-noaction/2009/wachoviasecurities022609-3b.pdf wachoviasecurities022609-3b Thu, 4 Jun 2009 16:16:03 EDT No-Action Letter: O'Reilly Automotive, Inc http://www.sec.gov/divisions/corpfin/cf-noaction/2009/oreillyautomotive052609-405.pdf oreillyautomotive052609-405 Thu, 4 Jun 2009 16:16:03 EDT No-Action Letter: Morgan Stanley Smith Barney LLC http://www.sec.gov/divisions/corpfin/cf-noaction/2009/morganstanley052909-2a3.htm morganstanley052909-2a3 Tue, 2 Jun 2009 10:35:51 EDT No-Action Letter: Morgan Stanley Smith Barney LLC http://www.sec.gov/divisions/corpfin/cf-noaction/2009/morganstanley052909-13dg.htm morganstanley052909-13dg Tue, 2 Jun 2009 10:35:51 EDT Compliance and Disclosure Interpretations: Interactive Data http://www.sec.gov/divisions/corpfin/guidance/interactivedatainterp.htm interactivedatainterp Fri, 29 May 2009 17:10:16 EDT Compliance and Disclosure Interpretations: Regulation S-T http://www.sec.gov/divisions/corpfin/guidance/regs-tinterp.htm regs-tinterp Fri, 29 May 2009 17:10:16 EDT Compliance and Disclosure Interpretations: Exchange Act Form 8-K (Update) http://www.sec.gov/divisions/corpfin/guidance/8-kinterp.htm 8-kinterp Fri, 29 May 2009 17:10:16 EDT Compliance and Disclosure Interpretations: Regulation S-K (Update) http://www.sec.gov/divisions/corpfin/guidance/regs-kinterp.htm regs-kinterp Fri, 29 May 2009 17:10:16 EDT No-Action Letter: General Motors Corporation http://www.sec.gov/divisions/corpfin/cf-noaction/2009/gm051509-13e4.htm gm051509-13e4 Thu, 21 May 2009 09:31:05 EDT Speech: Opening Remarks at the SEC Open Meeting, by Lillian Brown, Senior Special Counsel http://www.sec.gov/news/speech/2009/spch052009lb.htm spch052009lb Wed, 20 May 2009 17:54:20 EDT No-Action Letter: Silverstar Holdings, Ltd. http://www.sec.gov/divisions/corpfin/cf-noaction/2009/silverstarholdings051509-12h3.htm silverstarholdings051509-12h3 Mon, 18 May 2009 16:05:05 EDT No-Action Letter: American Skandia Investment Services, Inc. http://www.sec.gov/divisions/corpfin/cf-noaction/2009/americanskandia041709-3b.pdf americanskandia041709-3b Mon, 18 May 2009 15:35:15 EDT No-Action Letter: PharmaNet Development Group, Inc. http://www.sec.gov/divisions/corpfin/cf-noaction/2009/pharmanet051509.htm pharmanet051509 Fri, 15 May 2009 12:02:21 EDT No-Action Letter: PharmaNet Development Group, Inc. http://www.sec.gov/divisions/corpfin/cf-noaction/2009/pharmanet051509.htm pharmanet051509 Fri, 15 May 2009 12:02:21 EDT No-Action Letter: Amerisure Mutual Insurance Company http://www.sec.gov/divisions/corpfin/cf-noaction/2009/amerisure051309-2a1.htm amerisure051309-2a1 Fri, 15 May 2009 10:26:21 EDT No-Action Letter: Satyam Computer Services Ltd. http://www.sec.gov/divisions/corpfin/cf-noaction/2009/satyamcomputer042809-sec14.htm satyamcomputer042809-sec14 Mon, 4 May 2009 15:04:23 EDT No-Action Letter: Radvision http://www.sec.gov/divisions/corpfin/cf-noaction/2009/radvision041409-sec14.htm radvision041409-sec14 Mon, 4 May 2009 13:26:11 EDT No-Action Letter: MinnErgy, LLC http://www.sec.gov/divisions/corpfin/cf-noaction/2009/minnergy031009-12h3.htm minnergy031009-12h3 Tue, 10 Mar 2009 17:51:27 EDT No-Action Letter: Metro One Telecommunications, Inc. http://www.sec.gov/divisions/corpfin/cf-noaction/2009/metroone030409-12h3.htm metroone030409-12h3 Thu, 5 Mar 2009 15:12:07 EST No-Action Letter: Prudential Financial, Inc. http://www.sec.gov/divisions/corpfin/cf-noaction/2008/prudentialfinancial090408.pdf prudentialfinancial090408.pdf Thu, 5 Mar 2009 12:23:47 EST No-Action Letter: Citigroup Global Markets Inc. http://www.sec.gov/divisions/corpfin/cf-noaction/2008/citigroupglobalmarkets122308.pdf citigroupglobalmarkets122308.pdf Thu, 5 Mar 2009 12:23:47 EST Staff Disclosure Guidance: Staff Observations in the Review of Smaller Reporting Company IPOs http://www.sec.gov/divisions/corpfin/guidance/cfsmallcompanyregistration.htm cfsmallcompanyregistration Wed, 4 Mar 2009 13:12:32 EST No-Action Letter: Willbros Group, Inc. http://www.sec.gov/divisions/corpfin/cf-noaction/2009/willbrosgroup022709-12g3.htm willbrosgroup022709-12g3 Mon, 2 Mar 2009 11:52:44 EST No-Action Letter: Hungarian Telephone and Cable Corp., Invitel Holdings A/S http://www.sec.gov/divisions/corpfin/cf-noaction/2009/hungariantelephone022709-12g3.htm hungariantelephone022709-12g3 Fri, 27 Feb 2009 14:59:34 EST Compliance and Disclosure Interpretations: Securities Act Forms http://www.sec.gov/divisions/corpfin/guidance/safinterp.htm safinterp Fri, 27 Feb 2009 14:29:34 EST No-Action Letter: Commonwealth of Australia http://www.sec.gov/divisions/corpfin/cf-noaction/2009/australia022609-schb.htm australia022609-schb Fri, 27 Feb 2009 09:36:21 EST Compliance and Disclosure Interpretations: American Recovery and Reinvestment Act of 2009 (Update) http://www.sec.gov/divisions/corpfin/guidance/arrainterp.htm arrainterp Thu, 26 Feb 2009 10:00:33 EST No-Action Letter: Water Works Engineers, LLC http://www.sec.gov/divisions/corpfin/cf-noaction/2009/waterworks021809-2a3.htm waterworks021809-2a3 Thu, 19 Feb 2009 10:30:13 EST No-Action Letter: Anheuser-Busch Companies, Inc. http://www.sec.gov/divisions/corpfin/cf-noaction/2009/anheuserbuschcos021809-12h3.htm anheuserbuschcos021809-12h3 Wed, 18 Feb 2009 14:12:19 EST No-Action Letter: UST Inc. http://www.sec.gov/divisions/corpfin/cf-noaction/2009/ust021809-12h3.htm ust021809-12h3 Wed, 18 Feb 2009 14:12:19 EST Information for EDGAR Filers: Notice to New EDGAR Filers and Form D Filers http://www.sec.gov/info/edgar/ednews/eformd.htm eformd Tue, 17 Feb 2009 17:20:38 EST No-Action Letter: Telefónica S.A. http://www.sec.gov/divisions/corpfin/cf-noaction/2008/telefonica112408-sec14.htm telefonica112408-sec14 Tue, 3 Feb 2009 11:23:03 EST