What's New in the Division of Corporation Finance
September 2009

Compliance and Disclosure Interpretations

• Securities Act Rules (UPDATED 09/14/2009)
  • Section 257. Rules 503 and 503T- Filing of Notice of Sales
    • Revised Question 257.08
• Regulation S-K (UPDATED 09/14/2009)
  • Section 146. Item 601 - Exhibits
    • New Question 146.13
• Exchange Act Form 8-K (UPDATED 09/14/2009)
  • Section 115. Item 4.02 Non-Reliance on Previously Issued Financial Statements or a Related Audit Report or Completed Interim Review
    • New Question 101.04
    • New Question 101.05
• Interactive Data (UPDATED 09/14/2009)
  • New Question 101.04
  • New Question 101.05
  • New Question 130.09
  • New Question 146.13
• Regulation S-T (UPDATED 09/14/2009)
  • New Question 130.09
• Exchange Act Sections 13(d) and 13(g) and Regulation 13D-G Beneficial Ownership Reporting

No-Action, Interpretive and Exemptive Letters

• New South Wales Treasury Corporation, The Crown in Right of New South Wales, September 15, 2009
   
• Morgan Stanley Smith Barney LLC, September 14, 2009 (supplemental letter)
   
• Tim Hortons Inc., September 9, 2009

Division Speeches and Public Statements

• Division Statement (re: Credit Ratings Disclosure) before the Commission Open Meeting, by Blair Petrillo, Special Counsel, Office of Rulemaking, Division of Corporation Finance, Washington, D.C. (September 17, 2009)