<!DOCTYPE html>
<html lang="en" dir="ltr">
  <head>
    <meta charset="utf-8" />
<meta name="MobileOptimized" content="width" />
<meta name="HandheldFriendly" content="true" />
<meta name="viewport" content="width=device-width, initial-scale=1.0" />
<meta name="id" content="115466" />
<meta name="date" content="2017-09-20T18:27:10" />
<link rel="icon" href="/themes/custom/secgov/favicon.ico" type="image/vnd.microsoft.icon" />
<link rel="canonical" href="https://www.sec.gov/tcr" />
<link rel="shortlink" href="https://www.sec.gov/node/115466" />
<script src="/files/google_tag/primary/google_tag.script.js?sd9efa" defer></script>

    <meta name="origin" content="Drupal" />
    <meta name="viewport" content="width=device-width initial-scale=1.0 maximum-scale=3.0" />
    <title>SEC.gov | Report Suspected Securities Fraud or Wrongdoing</title>
    <script>window.env = "production";</script>
    <link rel="stylesheet" media="all" href="/files/css/css_MgRniMmnJVbkRMwT8X_aLg7R7z2Tz56uxCoOh0R4Evk.css?delta=0&language=en&theme=secgov&include=eJxljV0OwiAQhC_UypHIQjcU3XYbZmnE00ujvOjjfPMn1LSaDzXLwsXHCtMtv7i4JBpIZliTvKcJHH1hYQLDjRhZ1h0TGow3F7p35ZKeox2BH3LHvDL1rz8-gB7X6gfx0_r7wy2lHiS3r3wDgW9G2g" />
<link rel="stylesheet" media="all" href="/files/css/css_qIRHHeJDFCaUMjFbMXXKyB9RwPkpu4bJePyRBSpUie4.css?delta=1&language=en&theme=secgov&include=eJxljV0OwiAQhC_UypHIQjcU3XYbZmnE00ujvOjjfPMn1LSaDzXLwsXHCtMtv7i4JBpIZliTvKcJHH1hYQLDjRhZ1h0TGow3F7p35ZKeox2BH3LHvDL1rz8-gB7X6gfx0_r7wy2lHiS3r3wDgW9G2g" />

    <script src="/files/js/js_ZR7IgTyJkG8aareVUdeKuOQQtTr88wGWJyAHxg0IbaA.js?scope=header&delta=0&language=en&theme=secgov&include=eJxljV0OwiAQhC_UypHIQjcU3XYbZmnE00ujvOjjfPMn1LSaDzXLwsXHCtMtv7i4JBpIZliTvKcJHH1hYQLDjRhZ1h0TGow3F7p35ZKeox2BH3LHvDL1rz8-gB7X6gfx0_r7wy2lHiS3r3wDgW9G2g"></script>

  </head>
  <body class="mac-view path-node node--type-secarticle">

    <a href="#main-content" class="visually-hidden focusable" tabindex="1">
      Skip to main content
    </a>
    <noscript><iframe src="https://www.googletagmanager.com/ns.html?id=GTM-TD3BKV" height="0" width="0" style="display:none;visibility:hidden"></iframe></noscript>
      <div class="dialog-off-canvas-main-canvas" data-off-canvas-main-canvas>
    


<div class="page-container">
<div id="page-wrapper">
  <div id="page" >
    <div class="page-header" role="banner">
      <div class="header-content">
        <div id="global-header" class="region region-header">
    
<div id="block-digitalgovsearch" class="block global-header-digitalgov-search">
  
    
        <div class="body"><!--<div class="hide-for-small" id="global-search">
<form accept-charset="UTF-8" action="//secsearch.sec.gov/search" class="clearfix" id="global-search-form" method="get" name="form_iQueryForm">
<fieldset><legend></legend> <label class="overlabel" for="global-search-box">Search SEC.gov</label> <input name="utf8" type="hidden" value="?" /> <input class="affiliate" name="affiliate" type="hidden" value="secsearch" /> <input aria-autocomplete="list" aria-haspopup="true" autocomplete="off" class="usagov-search-autocomplete ui-autocomplete-input" id="global-search-box" name="query" role="textbox" tabindex="4" title="Search for" type="text" /> <span aria-hidden="true" class="button-label fa fa-search"> </span><input class="global-search-button" tabindex="5" title="Go" type="submit" value="" /></fieldset>
</form>

<p class="options"><a class="option-link" href="http://www.sec.gov/edgar/searchedgar/companysearch.html" tabindex="6">Company Filings</a> | <a class="option-link" href="http://www.sec.gov/search/search.htm" tabindex="7">More Search Options</a></p>
</div>-->
<div class="block block--search block--search-form" id="global-search" role="search">
<form accept-charset="UTF-8" action="//secsearch.sec.gov/search" class="clearfix" id="global-search-form" method="get" name="form_iQueryForm">
<fieldset><legend></legend>
<div class="search-box-container"><label class="overlabel" for="global-search-box">Search SEC.gov</label> <input name="utf8" type="hidden" value="?" /> <input class="affiliate" name="affiliate" type="hidden" value="secsearch" /> <input aria-autocomplete="list" aria-haspopup="true" autocomplete="off" class="usagov-search-autocomplete ui-autocomplete-input" id="global-search-box" name="query" role="textbox" title="Search for" type="text" /> <span aria-hidden="true" class="button-label fa fa-search"> </span> <input class="global-search-button" title="Go" type="submit" value="" /></div>
</fieldset>
</form>

<div class="menu-name-menu-utility-menu">
<p class="options"><span><a class="option-link" href="/edgar/searchedgar/companysearch">Company Filings</a></span> <!--<span><a class="option-link" href="http://www.sec.gov/search/search.htm">More Search Options</a></span>--></p>
</div>
</div>
</div>
  </div>
<div id="block-secgov-branding" class="site-branding block region__inner system_branding_block">
  <div class="block--menu-block">
    <div class="menu-block-wrapper menu-name-main-menu">
      
            
      
    <div class="banner-seal">
    <a href="/" title="SEC Emblem" rel="home" tabindex="2">
      <img src="/files/sec-logo.png" alt="SEC Emblem" />
    </a>
  </div>
  
    <div class="banner-org-name">
      <a href="/" title="U.S. Securities and Exchange Commission" rel="home" tabindex="3">U.S. Securities and <br>Exchange Commission</a>
  </div>
   

    <button id="mobile-menu-toggle" class="is-closed" aria-label="Menu Toggle">
    <span class="svg-icon svg-icon-sm" aria-hidden="true">q</span>
  </button>

    </div>
  </div>
</div>
  </div>


      </div>

      <div class="global-navigation" id="global-navigation">

        <div class="desktop-menu">
            <div class="navigation-wrapper region region-global-navigation">
    <div id="block-secgov-main-menu" class="block region__inner main">
  <div class="block--menu-block">
    <div class="menu-block-wrapper menu-name-main-menu">
      
            
          
    
              <ul id="home-menu" class="menu">
                          <li class="menu__item is-expanded expanded" >
                <a href="/about" title="About" class="menu__link">About</a>
                                <ul class="menu">
                          <li class="menu__item is-active is-leaf leaf ">
                <a href="/about/careers" title="Careers" class="menu__link">Careers</a>
              </li>
                    <li class="menu__item is-active is-leaf leaf ">
                <a href="/about/commissioners" title="Commissioners" class="menu__link">Commissioners</a>
              </li>
                    <li class="menu__item is-active is-leaf leaf ">
                <a href="/contact-information/sec-directory" title="Contact" class="menu__link">Contact</a>
              </li>
                    <li class="menu__item is-active is-leaf leaf ">
                <a href="/reports" title="Reports and Publications" class="menu__link">Reports and Publications</a>
              </li>
                    <li class="menu__item is-active is-leaf leaf ">
                <a href="/about/about-securities-laws" title="Securities Laws" class="menu__link">Securities Laws</a>
              </li>
                    <li class="menu__item is-active is-leaf leaf ">
                <a href="/about/mission" title="Mission" class="menu__link">Mission</a>
              </li>
                    <li class="menu__item is-active is-leaf leaf ">
                <a href="/about/commission-votes" title="Commission Votes" class="menu__link">Commission Votes</a>
              </li>
        </ul>
  
              </li>
                    <li class="menu__item is-expanded expanded" >
                <a href="/about/divisions" title="Divisions & Offices" class="menu__link">Divisions & Offices</a>
                                <ul class="menu">
                          <li class="menu__item is-active is-leaf leaf ">
                <a href="/page/corpfin-section-landing" title="Corporation Finance" class="menu__link">Corporation Finance</a>
              </li>
                    <li class="menu__item is-active is-leaf leaf ">
                <a href="/page/enforcement-section-landing" title="Enforcement" class="menu__link">Enforcement</a>
              </li>
                    <li class="menu__item is-active is-leaf leaf ">
                <a href="/investment-management" title="Investment Management" class="menu__link">Investment Management</a>
              </li>
                    <li class="menu__item is-active is-leaf leaf ">
                <a href="/dera" title="Economic and Risk Analysis" class="menu__link">Economic and Risk Analysis</a>
              </li>
                    <li class="menu__item is-active is-leaf leaf ">
                <a href="/divisions/trading-markets" title="Trading and Markets" class="menu__link">Trading and Markets</a>
              </li>
                    <li class="menu__item is-active is-leaf leaf ">
                <a href="/page/aljsectionlanding" title="Office of Administrative Law Judges" class="menu__link">Office of Administrative Law Judges</a>
              </li>
                    <li class="menu__item is-active is-leaf leaf ">
                <a href="/exams" title="Examinations" class="menu__link">Examinations</a>
              </li>
        </ul>
  
              </li>
                    <li class="menu__item is-expanded expanded" >
                <a href="/page/litigation" title="Enforcement" class="menu__link">Enforcement</a>
                                <ul class="menu">
                          <li class="menu__item is-active is-leaf leaf ">
                <a href="/litigation/litreleases" title="Litigation Releases" class="menu__link">Litigation Releases</a>
              </li>
                    <li class="menu__item is-active is-leaf leaf ">
                <a href="/litigation/admin" title="Administrative Proceedings" class="menu__link">Administrative Proceedings</a>
              </li>
                    <li class="menu__item is-active is-leaf leaf ">
                <a href="/litigation/opinions" title="Opinions and Adjudicatory Orders" class="menu__link">Opinions and Adjudicatory Orders</a>
              </li>
                    <li class="menu__item is-active is-leaf leaf ">
                <a href="/divisions/enforce/friactions" title="Accounting and Auditing" class="menu__link">Accounting and Auditing</a>
              </li>
                    <li class="menu__item is-active is-leaf leaf ">
                <a href="/litigation/suspensions" title="Trading Suspensions" class="menu__link">Trading Suspensions</a>
              </li>
                    <li class="menu__item is-active is-leaf leaf ">
                <a href="/enforcement/how-investigations-work" title="How Investigations Work" class="menu__link">How Investigations Work</a>
              </li>
                    <li class="menu__item is-active is-leaf leaf ">
                <a href="/divisions/enforce/receiverships" title="Receiverships" class="menu__link">Receiverships</a>
              </li>
                    <li class="menu__item is-active is-leaf leaf ">
                <a href="/enforce/information-for-harmed-investors" title="Information for Harmed Investors" class="menu__link">Information for Harmed Investors</a>
              </li>
        </ul>
  
              </li>
                    <li class="menu__item is-expanded expanded" >
                <a href="/page/regulation" title="Regulation" class="menu__link">Regulation</a>
                                <ul class="menu">
                          <li class="menu__item is-active is-leaf leaf ">
                <a href="/rules/rulemaking-activity" title="Rulemaking Activity" class="menu__link">Rulemaking Activity</a>
              </li>
                    <li class="menu__item is-active is-leaf leaf ">
                <a href="/rules/rulemaking-activity?aId=&search=&rulemaking_status=178631&division_office=All®ulation_year=" title="Proposed Rules" class="menu__link">Proposed Rules</a>
              </li>
                    <li class="menu__item is-active is-leaf leaf ">
                <a href="/rules/rulemaking-activity?aId=&search=&rulemaking_status=177456&division_office=All®ulation_year=" title="Final Rules" class="menu__link">Final Rules</a>
              </li>
                    <li class="menu__item is-active is-leaf leaf ">
                <a href="/rules/rulemaking-activity?aId=&search=&rulemaking_status=178151&division_office=All®ulation_year=" title="Interim Final Temporary Rules" class="menu__link">Interim Final Temporary Rules</a>
              </li>
                    <li class="menu__item is-active is-leaf leaf ">
                <a href="/rules/other" title="Other Orders and Notices" class="menu__link">Other Orders and Notices</a>
              </li>
                    <li class="menu__item is-active is-leaf leaf ">
                <a href="/rules/sro" title="Self-Regulatory Organizations" class="menu__link">Self-Regulatory Organizations</a>
              </li>
                    <li class="menu__item is-active is-leaf leaf ">
                <a href="/regulation/staff-interpretations" title="Staff Interpretations" class="menu__link">Staff Interpretations</a>
              </li>
        </ul>
  
              </li>
                    <li class="menu__item is-expanded expanded" >
                <a href="/education" title="Education" class="menu__link">Education</a>
                                <ul class="menu">
                          <li class="menu__item is-active is-leaf leaf ">
                <a href="/education/investor-education" title="Investor Education" class="menu__link">Investor Education</a>
              </li>
                    <li class="menu__item is-active is-leaf leaf ">
                <a href="/education/glossary" title="Glossaries" class="menu__link">Glossaries</a>
              </li>
                    <li class="menu__item is-active is-leaf leaf ">
                <a href="/education/smallbusiness" title="Small Business Capital Raising " class="menu__link">Small Business Capital Raising </a>
              </li>
        </ul>
  
              </li>
                    <li class="menu__item is-expanded expanded" >
                <a href="/edgar" title="Filings" class="menu__link">Filings</a>
                                <ul class="menu">
                          <li class="menu__item is-active is-leaf leaf ">
                <a href="/edgar/search-and-access" title="EDGAR – Search & Access" class="menu__link">EDGAR – Search & Access</a>
              </li>
                    <li class="menu__item is-active is-leaf leaf ">
                <a href="/edgar/filer-information" title="EDGAR – Information for Filers" class="menu__link">EDGAR – Information for Filers</a>
              </li>
                    <li class="menu__item is-active is-leaf leaf ">
                <a href="/edgar/searchedgar/companysearch" title="Company Filing Search" class="menu__link">Company Filing Search</a>
              </li>
                    <li class="menu__item is-active is-leaf leaf ">
                <a href="/filings/edgar-guide" title="How to Search EDGAR" class="menu__link">How to Search EDGAR</a>
              </li>
                    <li class="menu__item is-active is-leaf leaf ">
                <a href="/forms" title="Forms List" class="menu__link">Forms List</a>
              </li>
                    <li class="menu__item is-active is-leaf leaf ">
                <a href="/edgar/about" title="About EDGAR" class="menu__link">About EDGAR</a>
              </li>
        </ul>
  
              </li>
                    <li class="menu__item is-expanded expanded" >
                <a href="/newsroom" title="News" class="menu__link">News</a>
                                <ul class="menu">
                          <li class="menu__item is-active is-leaf leaf ">
                <a href="/news/pressreleases" title="Press Releases" class="menu__link">Press Releases</a>
              </li>
                    <li class="menu__item is-active is-leaf leaf ">
                <a href="/news/speeches-statements" title="Speeches and Statements" class="menu__link">Speeches and Statements</a>
              </li>
                    <li class="menu__item is-active is-leaf leaf ">
                <a href="/securities-topics" title="Securities Topics" class="menu__link">Securities Topics</a>
              </li>
                    <li class="menu__item is-active is-leaf leaf ">
                <a href="/news/upcoming-events" title="Upcoming Events" class="menu__link">Upcoming Events</a>
              </li>
                    <li class="menu__item is-active is-leaf leaf ">
                <a href="/news/sec-webcasts" title="Webcasts" class="menu__link">Webcasts</a>
              </li>
                    <li class="menu__item is-active is-leaf leaf ">
                <a href="/news/sec-videos" title="SEC Videos" class="menu__link">SEC Videos</a>
              </li>
                    <li class="menu__item is-active is-leaf leaf ">
                <a href="/news/media-gallery" title="Media Gallery" class="menu__link">Media Gallery</a>
              </li>
        </ul>
  
              </li>
        </ul>
  

  
    </div>
  </div>
</div>
  </div>


        </div>

        <div class="mobile-menu" style="display: none;">
          
              <ul id="main-menu" class="menu">
                      <li class="menu__item is-expanded expanded">
      
        <a href="" class="menu__link">U.S. Securities and Exchange Commission</a>
                                <ul class="menu">
                      <li class="menu__item is-active is-leaf leaf">
      
        <a href="/about/divisions" class="menu__link" data-drupal-link-system-path="node/91856">Divisions & Offices</a>
              </li>

                  <li class="menu__item is-active is-leaf leaf">
      
        <a href="/litigation.shtml" class="menu__link">Enforcement</a>
              </li>

                  <li class="menu__item is-active is-leaf leaf">
      
        <a href="/rules.shtml" class="menu__link">Regulation</a>
              </li>

                  <li class="menu__item is-active is-leaf leaf">
      
        <a href="/education" title="Education" class="menu__link" data-drupal-link-system-path="node/261726">Education</a>
              </li>

                  <li class="menu__item is-active is-leaf leaf">
      
        <a href="/edgar" class="menu__link" data-drupal-link-system-path="node/91901">Filings</a>
              </li>

                  <li class="menu__item is-active is-leaf leaf">
      
        <a href="/news" class="menu__link">Newsroom</a>
              </li>

        </ul>
  
              </li>

                  <li class="menu__item is-expanded expanded">
      
        <a href="/news" class="menu__link">Newsroom</a>
                                <ul class="menu">
                      <li class="menu__item is-active is-leaf leaf">
      
        <a href="/news/pressreleases" class="menu__link" data-drupal-link-system-path="news/pressreleases">Press Releases</a>
              </li>

                  <li class="menu__item is-active is-leaf leaf">
      
        <a href="/news/testimony" class="menu__link">Testimony</a>
              </li>

        </ul>
  
              </li>

                  <li class="menu__item is-expanded expanded">
      
        <a href="/about/sec-rss" class="menu__link" data-drupal-link-system-path="node/111801">RSS Feeds</a>
                                <ul class="menu">
                      <li class="menu__item is-active is-leaf leaf">
      
        <a href="/news/pressreleases.rss" class="menu__link" data-drupal-link-system-path="news/pressreleases.rss">Press Releases</a>
              </li>

                  <li class="menu__item is-active is-leaf leaf">
      
        <a href="/news/statements.rss" class="menu__link" data-drupal-link-system-path="news/statements.rss">Public Statements</a>
              </li>

                  <li class="menu__item is-active is-leaf leaf">
      
        <a href="/news/speeches.rss" class="menu__link" data-drupal-link-system-path="news/speeches.rss">Speeches</a>
              </li>

                  <li class="menu__item is-active is-leaf leaf">
      
        <a href="/news/testimony.rss" class="menu__link" data-drupal-link-system-path="news/testimony.rss">Testimony</a>
              </li>

        </ul>
  
              </li>

        </ul>
  



                        
                  </div>

      </div>
    </div>
          <div class="highlighted">
        <aside role="complementary" class="message section clearfix">
            <div class="region region-highlighted">
    <div data-drupal-messages-fallback class="hidden"></div>

  </div>


        </aside>
      </div>
    
    
                                
        
        
        
    
    <div class="page-content">
      <div id="main-wrapper" class="layout-main-wrapper layout-container clearfix">

                  

      
      
            <div id="sidebar-first" class="sidebar">
          <aside role="complementary" class="local-nav">
            <nav role="navigation">
                          
              <ul class="section-menu menu">
              <li class="menu__item is-active is-leaf leaf item-about-the-sec">
        <a href="/about" class="menu__link" data-drupal-link-system-path="node/103671">About the SEC</a>
              </li>

          <li class="menu__item is-active is-leaf leaf item-advisory-committees">
        <a href="/about/advisory-committees" title="Advisory Committees" class="menu__link" data-drupal-link-system-path="node/947531">Advisory Committees</a>
              </li>

          <li class="menu__item is-active is-leaf leaf item-commissioners">
        <a href="/about/commissioners" class="menu__link" data-drupal-link-system-path="node/91916">Commissioners</a>
              </li>

          <li class="menu__item is-active is-leaf leaf item-contact">
        <a href="/contact-information/sec-directory" class="menu__link" data-drupal-link-system-path="node/102846">Contact</a>
              </li>

          <li class="menu__item is-active is-leaf leaf item-diversity-and-inclusion-">
        <a href="/about/diversity-equity-inclusion-and-accessibility" title="Diversity and Inclusion " class="menu__link" data-drupal-link-system-path="node/945641">Diversity and Inclusion </a>
              </li>

          <li class="menu__item is-active is-leaf leaf item-division-and-office-directors">
        <a href="/page/directors-biographies" class="menu__link" data-drupal-link-system-path="node/96276">Division and Office Directors</a>
              </li>

          <li class="menu__item is-active is-leaf leaf item-divisions-and-offices">
        <a href="/about/divisions" class="menu__link" data-drupal-link-system-path="node/91856">Divisions and Offices</a>
              </li>

          <li class="menu__item is-active is-leaf leaf item-privacy-and-security">
        <a href="/privacy" class="menu__link" data-drupal-link-system-path="node/111706">Privacy and Security</a>
              </li>

          <li class="menu__item is-active is-leaf leaf item-regional-offices-">
        <a href="/about/regional-offices" class="menu__link" data-drupal-link-system-path="node/939006">Regional Offices </a>
              </li>

          <li class="menu__item is-active is-leaf leaf item-reports-and-publications">
        <a href="/reports" class="menu__link" data-drupal-link-system-path="reports">Reports and Publications</a>
              </li>

          <li class="menu__item is-active is-leaf leaf item-sec-and-markets-data">
        <a href="/data" class="menu__link" data-drupal-link-system-path="data">SEC and Markets Data</a>
              </li>

          <li class="menu__item is-active is-leaf leaf item-securities-laws">
        <a href="/about/about-securities-laws" class="menu__link" data-drupal-link-system-path="node/91696">Securities Laws</a>
              </li>

          <li class="menu__item is-active is-leaf leaf item-mission">
        <a href="/about/mission" title="Mission" class="menu__link" data-drupal-link-system-path="node/920761">Mission</a>
              </li>

          <li class="menu__item is-active is-leaf leaf item-commission-votes">
        <a href="/about/commission-votes" class="menu__link" data-drupal-link-system-path="node/111231">Commission Votes</a>
              </li>

        </ul>
  





                      </nav>

          </aside>
        </div>
                    <div id="content-wrapper" class="layout-main">

      <a id="main-content" tabindex="-1"></a>

    
    		
    
    
              <div id="content" class="content">
            <div class="main-content region region-content">
    <div id="block-secgov-content">
  
    
      
  
  <article class="article" role="article">
  
    

    <div class="article-content">
                




          
<div id="page-title">
<h1 class="article-type">
  
        
                                                                                                                                                                                                          
                                    <span class="hide">Other</span>
                                    
                                                                                                                                    </h1>
<!-- Subscribe link, RSS, Email -->
<div id="addthis-icons">
  <div class="addthis-wrapper">
    <div class="hide-for-print appIconsDetail" style="visibility: visible;">
      <div class="addthis_toolbox addthis_default_style hide-for-small" data-ui-click="true">
        <a class="addthis_button_print at300b" title="Print Page" href="#" tabindex="0">
          <span class="fa fa-print"></span>
        </a>
        <a class="addthis_button_mailto at300b" target="_blank" title="Email Page" href="#" tabindex="0">
          <span class="fa fa-envelope"></span>
        </a>
      <div class="atclear"></div>
    </div>
    <div class="addthis_toolbox addthis_default_style addthis_32x32_style hide-for-medium-up show-for-small addthis_mobile">
      <a class="addthis_button_mailto at300b" target="_blank" title="Email Page" href="#" tabindex="0">
        <span class="fa fa-envelope"></span>
      </a>
    </div>
    <div class="atclear"></div>
    </div>
  </div>
</div>
</div>

              <div class="content aside other">
              
        <div >
        <h1 class="article-title">Report Suspected Securities Fraud or Wrongdoing</h1>
                </div>

        
                  <p class="article-publishdate">
                            Sept. 20, 2017
                       </p>
        
                <p class="release-number"></p>
              
      <div class="article-content-body">
      
            <div class="article-body"><style type="text/css">.button-box {width: inherit;}
.button-box span {display: inline-block !important;}
.is-disabled {
  pointer-events: none; /* Disables the button completely. Better than just cursor: default; */
  opacity: 0.7;
}
.mist {background-color: #E9E9E9 !important; border: thin solid #BFBFBF; color: #273a56 !important;}
.mist:hover, mist:active, mist:focus {background-color: #273a56 !important; border-color: #273a56; color: #273a56 !important;}
.mist:hover .svg-icon, mist:active .svg-icon, mist:focus .svg-icon {color: #FFC057;?}
.mist:hover .description, mist:active .description, mist:focus .description {color: #FFF;}
</style>
<!--BANNER start ALERT --><!--<div class="stylized-box-1">
<h3>NOTICE:</h3>
 

<p>The Tips, Complaints and Referrals portal is undergoing routine maintenance. The portal is unavailable during this time. If you have submitted a tip successfully you will receive a TCR submission number.</p>
</div>--><!-- BANNER end ALERT -->
<p></p>

<p></p>

<p></p>

<h3>NOTICE:</h3>

<p><b>We strongly encourage the public (whistleblowers and non-whistleblowers) to submit any tips, complaints, and referrals (TCRs) using the SEC's online TCR system and complaint form at</b> <a href="https://www.sec.gov/tcr" style="color: blue;">https://www.sec.gov/tcr</a>.   If you submit your TCR using the online TCR system, you will receive a notice confirming that your submission has been received successfully and providing the submission number for your records.</p>

<h2>Submit a Tip</h2>
<!-- STATUS ALERT --><!--<div class="stylized-box-1" id="alert">
<div class="rightbox-alert info">
<div>
<div class="alert-title">
<h3><b>Operating Status</b></h3>
</div>
</div>

<div>
<div class="alert-body">
<p><strong>Due to the ongoing federal government shutdown, the SEC is currently operating in accordance with <a href="https://www.sec.gov/files/sec-plan-of-operations-during-lapse-in-appropriations-2018.pdf" style="color: blue;">the agency's plan</a> for operating during a shutdown. The SEC has staff available to respond to emergency situations involving market integrity and investor protection, including law enforcement. In addition, our plan calls for the continuing operation of certain Commission systems, including the online Tips, Complaints, and Referrals (TCR) System. During the federal government shutdown, the public may continue to submit tips, complaints, or referrals to the Commission through the TCR System at <a href="https://www.sec.gov/tcr" style="color: blue;">https://www.sec.gov/tcr</a> and submissions will be reviewed for appropriate action.</strong></p>
</div>
</div>
</div>
</div>-->

<p></p>

<div class="clearfix"></div>

<div class="button-box"><a class="mist" href="https://acadia.sec.gov/TcrExternalWeb/faces/pages/intake.jspx"><span class="svg-icon svg-icon-md" style="padding: 0.5em;">b</span> <span class="description" style="padding: 0px 1em 0px 0px;">Submit a Tip</span></a></div>

<div class="clearfix">
<div class="callout colspan-8 last">**The TCR complaint form is compatible for use with Microsoft Edge, Safari, Mozilla Firefox and Google Chrome (please note that use of the Chrome browser may result in some visual format issues including the display of instructional pop up boxes). **</div>

<ul>
	<li>Fraudulent or unregistered offer or sale of securities, including things like
	<ul style="list-style-type: circle;">
		<li>Ponzi schemes</li>
		<li>Pyramid schemes </li>
		<li>High-Yield Investment Programs</li>
	</ul>
	</li>
	<li>Theft or misappropriation of funds or securities</li>
	<li>Manipulation of a security's price or volume </li>
	<li>Insider trading</li>
	<li>False or misleading statements about a company (including false or misleading SEC reports or financial statements)</li>
	<li>Failure to file required reports with the SEC</li>
	<li>Bribery of, or improper payments to, foreign officials</li>
	<li>Fraudulent conduct associated with municipal securities transactions or public pension plans  </li>
</ul>

<h2>Important Resources</h2>

<ul>
	<li>Preparing a Quality TCR</li>
	<li>Filing Guidance: How to Report a Suspected Fraud</li>
	<li>Use of Information: Confidentiality Protections</li>
	<li>Whistleblower Awards and Protections</li>
</ul>
</div>
</div>
      
                          </div>

              
                <div class="article-more-topics">
          
        </div>
                              </div>

          <div id="sidebar-second">
		
                <div class="block related-materials">
          
        </div>
              </div>
            </div>

    <div class="article-date modified">
          Modified: May 10, 2024
      </div>
  
</article>

  </div>

  </div>


        </div>
      
        
      
      </div>

      
    </div>
    </div>

          <footer class="page-footer">
                  <div class="page-footer-top">
              <div class="region region-footer-top">
    
<div id="block-globalfooterstayconnectedfooter" class="block stay-connected-footer">
  
    
        <div class="body"><p class="data-exempt" id="stay-connected-footer"><a href="/news/socialmedia.shtml"><span>SOCIAL MEDIA</span></a><br class="new-line" />
<a href="https://twitter.com/SECGov"><span class="fa fa-lg fa-twitter"><span class="visually-hidden">1</span></span> <span class="hide-for-small">Twitter </span></a> <a href="https://www.facebook.com/SECgov"><span class="fa fa-lg fa-facebook"><span class="visually-hidden">2</span></span> <span class="hide-for-small">Facebook</span></a> <a href="https://www.instagram.com/secgov"><span class="fa fa-lg fa-instagram"><span class="visually-hidden">2</span></span> <span class="hide-for-small">Instagram</span></a> <a href="/about/secrss.shtml"><span class="fa fa-lg fa-rss"><span class="visually-hidden">3</span></span><span class="hide-for-small">RSS</span></a> <a href="http://www.youtube.com/user/SECViews"><span class="fa fa-lg fa-youtube-play"><span class="visually-hidden">4</span></span><span class="hide-for-small">YouTube</span></a><br class="hide-for-medium-up" />
<a href="https://www.linkedin.com/company/us-securities-and-exchange-commission?trk=company_name"><span class="fa fa-lg fa-linkedin"><span class="visually-hidden">6</span></span><span class="hide-for-small">LinkedIn</span></a> <!--<a href="//www.pinterest.com/secgov"><span class="fa fa-lg fa-pinterest-p"><span class="visually-hidden">7</span></span> <span class="hide-for-small">Pinterest</span></a>--> <a href="//public.govdelivery.com/accounts/USSEC/subscriber/new"><span class="fa fa-lg fa-envelope"><span class="visually-hidden">8</span></span> <span class="hide-for-small">Email Updates</span> </a></p>
</div>
  </div>

  </div>


          </div>
                <div class="page-footer-cols">
          <div>
    <nav role="navigation" aria-labelledby="block-aboutthesec-menu" id="block-aboutthesec">
            
  <h2 id="block-aboutthesec-menu">About The SEC</h2>
  

        
              <ul class="section-menu menu">
              <li class="menu__item is-active is-leaf leaf item-budget-&-performance">
        <a href="/about/offices/ofm/ofm-documents" class="menu__link" data-drupal-link-system-path="node/111606">Budget & Performance</a>
              </li>

          <li class="menu__item is-active is-leaf leaf item-careers">
        <a href="/about/careers" class="menu__link" data-drupal-link-system-path="node/41311">Careers</a>
              </li>

          <li class="menu__item is-active is-leaf leaf item-commission-votes">
        <a href="/about/commission-votes" class="menu__link" data-drupal-link-system-path="node/111231">Commission Votes</a>
              </li>

          <li class="menu__item is-active is-leaf leaf item-contact">
        <a href="/contact-information/sec-directory" class="menu__link" data-drupal-link-system-path="node/102846">Contact</a>
              </li>

          <li class="menu__item is-active is-leaf leaf item-contracts">
        <a href="/page/oacqsectionlanding" class="menu__link" data-drupal-link-system-path="node/3841">Contracts</a>
              </li>

          <li class="menu__item is-active is-leaf leaf item-data-resources">
        <a href="/sec-data-resources" class="menu__link" data-drupal-link-system-path="node/191566">Data Resources</a>
              </li>

        </ul>
  





  </nav>
<nav role="navigation" aria-labelledby="block-governmenttransparency-menu" id="block-governmenttransparency">
            
  <h2 id="block-governmenttransparency-menu">Transparency</h2>
  

        
              <ul class="section-menu menu">
              <li class="menu__item is-active is-leaf leaf item-accessibility-&-disability">
        <a href="/disability/sec_access" class="menu__link" data-drupal-link-system-path="node/111766">Accessibility & Disability</a>
              </li>

          <li class="menu__item is-active is-leaf leaf item-foia">
        <a href="/foia-services" class="menu__link" data-drupal-link-system-path="node/946556">FOIA</a>
              </li>

          <li class="menu__item is-active is-leaf leaf item-inspector-general">
        <a href="/oig" class="menu__link" data-drupal-link-system-path="node/41456">Inspector General</a>
              </li>

          <li class="menu__item is-active is-leaf leaf item-no-fear-act-&-eeo-data">
        <a href="/page/eeosectionlanding" class="menu__link" data-drupal-link-system-path="node/3781">No FEAR Act & EEO Data</a>
              </li>

          <li class="menu__item is-active is-leaf leaf item-ombuds">
        <a href="/ombuds" title="Ombuds" class="menu__link" data-drupal-link-system-path="node/96081">Ombuds</a>
              </li>

          <li class="menu__item is-active is-leaf leaf item-whistleblower-protection">
        <a href="/whistleblower" class="menu__link" data-drupal-link-system-path="node/99851">Whistleblower Protection</a>
              </li>

        </ul>
  





  </nav>
<nav role="navigation" aria-labelledby="block-otherwebsites-menu" id="block-otherwebsites">
            
  <h2 id="block-otherwebsites-menu">Websites</h2>
  

        
              <ul class="section-menu menu">
              <li class="menu__item is-active is-leaf leaf item-investor.gov">
        <a href="https://www.investor.gov" class="menu__link">Investor.gov</a>
              </li>

          <li class="menu__item is-active is-leaf leaf item-related-sites">
        <a href="/links" class="menu__link" data-drupal-link-system-path="node/100276">Related Sites</a>
              </li>

          <li class="menu__item is-active is-leaf leaf item-usa.gov">
        <a href="https://www.usa.gov" class="menu__link">USA.gov</a>
              </li>

        </ul>
  





  </nav>
<nav role="navigation" aria-labelledby="block-siteinformation-menu" id="block-siteinformation">
            
  <h2 id="block-siteinformation-menu">Site Information</h2>
  

        
              <ul class="section-menu menu">
              <li class="menu__item is-active is-leaf leaf item-plain-writing">
        <a href="/plainwriting" class="menu__link" data-drupal-link-system-path="node/111701">Plain Writing</a>
              </li>

          <li class="menu__item is-active is-leaf leaf item-privacy-&-security">
        <a href="/privacy" class="menu__link" data-drupal-link-system-path="node/111706">Privacy & Security</a>
              </li>

          <li class="menu__item is-active is-leaf leaf item-site-map">
        <a href="/sitemap" class="menu__link" data-drupal-link-system-path="node/111831">Site Map</a>
              </li>

        </ul>
  





  </nav>

  </div>


        </div>
      </footer>
    
                <script>
        if (typeof dataLayer != "undefined") dataLayer.push({"pageType": "Report Suspected Securities Fraud or Wrongdoing"});
      </script>
        </div>
</div>
</div>


  </div>

    

    <a href="#" class="back-to-top"><i class="fa fa-chevron-circle-up" aria-hidden="true"></i>Return to Top</a>

    <div class="overlap">
  <!-- Subscribe link, RSS, Email -->
  <div id="addthis-icons-508" class="visibly-hidden">
    <div class="addthis-wrapper">
      <div class="appIconsDetail hide">
        <div class="addthis_toolbox addthis_default_style hide-for-small">
          <a class="addthis_button_print at300b" title="Print Page" href="#">
            <span class="fa fa-print"></span>
          </a>
          <a class="addthis_button_facebook at300b" title="Share on Facebook" href="#">
            <span class="fa fa-facebook"></span>
          </a>
          <a class="addthis_button_twitter at300b" title="Tweet Page" href="#">
            <span class="fa fa-twitter"></span>
          </a>
          <a class="addthis_button_mailto at300b" target="_blank" title="Email Page" href="#">
            <span class="fa fa-envelope"></span>
          </a>
          <a class="addthis_button_compact at300m" href="#" title="More Sharing Options">
            <span class="fa fa-plus"></span>
          </a>
        <div class="atclear"></div>
      </div>
      <div class="addthis_toolbox hide">
        <a class="addthis_button_facebook at300b" title="Share on Facebook" href="#">
          <span class="fa fa-facebook"></span>
        </a>
        <a class="addthis_button_twitter at300b" title="Tweet Page" href="#">
          <span class="fa fa-twitter"></span>
        </a>
        <a class="addthis_button_mailto at300b" target="_blank" title="Email Page" href="#">
          <span class="fa fa-envelope"></span>
        </a>
      </div>
      <div class="atclear"></div>
      </div>
    </div>
  </div>
</div>

    <script type="application/json" data-drupal-selector="drupal-settings-json">{"path":{"baseUrl":"\/","pathPrefix":"","currentPath":"node\/115466","currentPathIsAdmin":false,"isFront":false,"currentLanguage":"en"},"pluralDelimiter":"\u0003","suppressDeprecationErrors":true,"data":{"extlink":{"extTarget":false,"extTargetNoOverride":false,"extNofollow":false,"extNoreferrer":false,"extFollowNoOverride":false,"extClass":"0","extLabel":"(link is external)","extImgClass":false,"extSubdomains":true,"extExclude":".*\\.gov|http:\/\/www.xbrl.org\/utr\/2013-05-17\/utr.xml|http:\/\/www.xbrl.org\/dtr\/type\/numeric-2009-12-16.xsd|http:\/\/www.xbrl.org\/dtr\/type\/nonNumeric-2009-12-16.xsd|https:\/\/secir.secure.force.com\/ombudsman\/OMMSForm","extInclude":"","extCssExclude":".data-exempt","extCssExplicit":"","extAlert":true,"extAlertText":"You are now leaving the SEC Website. The link you have selected is located on another server. Please click on the OK button below to proceed to the selected site. The SEC does not endorse this web site, its sponsor, or any of the policies, activities, products, or services offered on the site or by any advertiser on the site.","mailtoClass":"0","mailtoLabel":"(link sends email)","extUseFontAwesome":false,"extIconPlacement":"append","extFaLinkClasses":"fa fa-external-link","extFaMailtoClasses":"fa fa-envelope-o","whitelistedDomains":null}},"user":{"uid":0,"permissionsHash":"be93764d3e8de6c48387d9f2c599940f17294deeee6c67667df88d64322d3b56"}}</script>
<script src="/files/js/js_mIXuAYEwDmUa0z4m8pGJvZRv8YrQPyyxhiIOgtVYu68.js?scope=footer&delta=0&language=en&theme=secgov&include=eJxljV0OwiAQhC_UypHIQjcU3XYbZmnE00ujvOjjfPMn1LSaDzXLwsXHCtMtv7i4JBpIZliTvKcJHH1hYQLDjRhZ1h0TGow3F7p35ZKeox2BH3LHvDL1rz8-gB7X6gfx0_r7wy2lHiS3r3wDgW9G2g"></script>
<script src="/themes/custom/secgov/js/third-party/addthis_widget.js?sd9efa" async></script>
<script src="/files/js/js_kgyhkKvsEJc_F08suXf_coAzuVqc6BQYtY8nFRLCflk.js?scope=footer&delta=2&language=en&theme=secgov&include=eJxljV0OwiAQhC_UypHIQjcU3XYbZmnE00ujvOjjfPMn1LSaDzXLwsXHCtMtv7i4JBpIZliTvKcJHH1hYQLDjRhZ1h0TGow3F7p35ZKeox2BH3LHvDL1rz8-gB7X6gfx0_r7wy2lHiS3r3wDgW9G2g"></script>


  </body>
  </html>