What's New in the Division of Corporation Finance
September 2016

Compliance and Disclosure Interpretations

• Securities Act Sections (UPDATED 09/22/2016)
  • Section 139. Securities Act Section 5
    • New C&DI 139.33
  • Section 239. Securities Act Section 5
    • Question 239.16 Withdrawn
• Securities Act Forms (UPDATED 09/22/2016)
  • Section 126. Form S-8
    • New CDI 126.41
  • Section 226. Form S-8
    • Question 226.15 Withdrawn

No-Action, Interpretive and Exemptive Letters

• Moloney Securities Co., Inc., September 30, 2016
   
• SG Americas Securities, LLC, September 28, 2016
  • See Commission Order, available at: http://www.sec.gov/rules/other/2016/33-10224.pdf
     
• Aviva plc, September 23, 2016
   
• Blackstone Real Estate Income Trust, Inc., September 12, 2016
   
• BOK Financial Corporation, September 9, 2016
   
• Raymond James Financial, Inc., September 8, 2016
   
• First Trust Exchange-Traded Fund III, September 6, 2016
   
• The Procter & Gamble Company Exchange Offer, September 1, 2016
   
• Sancus Capital Management LP, September 1, 2016