What's New in the Division of Corporation Finance
September 2011

CF Disclosure Guidance Topics

• Topic No. 1: Staff Observations in the Review of Forms 8-K Filed to Report Reverse Mergers and Similar Transactions, September 14, 2011

Accounting and Financial Reporting

• Division of Corporation Finance Financial Reporting Manual
  (UPDATED 9/1/11)

  Updated for style revisions made to the table of contents and Topic 1. Corresponding reference changes have also been made in the FRM body and index. These revisions have been made to improve the formatting of Topic 1, and do not change the substantive content of the FRM.

No-Action, Interpretive and Exemptive Letters

• Twitter, Inc., September 13, 2011