What's New in the Division of Corporation Finance
April 2013

Accounting and Financial Reporting

• Division of Corporation Finance Financial Reporting Manual (UPDATED 4/4/13)
  Updated for issues related to age of financial statements in foreign private issuer IPOs, Regulation S-X requirements for foreign private issuers, financial statement requirements for foreign incorporated acquirees or investees that do not qualify as a foreign business, and other changes.

Foreign Issuer Information

• International Registered and Reporting Companies (new reports for 2012), April 12, 2013
   

No-Action, Interpretive and Exemptive Letters

• Blue Wolf Mongolia Holdings Corp., April 16, 2013
   
• iShares Enhanced U.S. Small Cap ETF, April 16, 2013
   
• Deutsche Bank Trust Company Americas, April 9, 2013
   
• FSP Phoenix Tower Corp. Liquidating Trust, April 1, 2013
   
• Oppenheimer Holdings, Inc., March 26, 2013