About
The Division of Corporation Finance seeks to ensure that investors are provided with information needed to make informed investment and voting decisions, including when a company initially offers its securities to the public and on an ongoing basis. The Division also provides interpretive assistance to companies with respect to SEC rules and forms and makes recommendations to the Commission regarding new rules and revisions to existing rules.
Erik Gerding
Disclosure Guidance
Information about filing reviews, Dear CFO Letters, Disclosure Guidance Topics and other staff guidance and reports.
No-Action and Exemptive Letters
Correspondence from SEC staff in response to requests for no-action, interpretive, or exemptive letters.
Shareholder Proposals
Information and materials related to Rule 14a-8.
Staff Legal Bulletins
SEC staff views regarding various aspects of the federal securities laws and SEC regulations.
Staff Accounting Bulletins
SEC staff views regarding accounting-related disclosure practices.