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What's New in the Division of Corporation Finance
April 2010
Oil and Gas Sample Letters (UPDATED 4/29/10)
- The three sample letters listed below, which previously had been sent to certain oil and gas companies, have been removed from the Division’s Accounting and Financial Reporting — Frequently Requested Materials page (http://www.sec.gov/divisions/corpfin/cfacctfinrptfrms.shtml). The topics addressed in these letters have been superseded by subsequently issued U.S. GAAP, SEC Release 33-8995 Modernization of Oil and Gas Reporting (December 31, 2008), or are otherwise no longer relevant. The letters will be retained on the Division’s Archives page at https://www.sec.gov/corpfin/cfdisclosure.
No-Action, Interpretive and Exemptive Letters
http://www.sec.gov/divisions/corpfin/cfnew/cfnew0410.shtml
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