# SEC.gov Updates: What's New in the Division of Corporation Finance

The latest in events, developments, and updates concerning the Division of Corporation Finance

- Staff Statement on Issuer Disclosure and Reporting Obligations in Light of Rule 102(e) Order against BF Borgers CPA PC Staff Statement on Issuer Disclosure and Reporting Obligations in Light of Rule 102(e) Order against BF Borgers CPA PC
- MorphoSys AG Response of the Office of Mergers and Acquisitions
- Senvest Management, LLC Waiver of disqualification pursuant to Rule 506(d)(2)(ii) of Regulation D
- Compagnie Maritime Belge NV Response of the Office of Mergers and Acquisitions
- Aon plc Waiver Request of Ineligible Issuer Status under Rule 405 of the Securities Act of 1933
- CF Disclosure Guidance Topic No. 7. Confidential Treatment Applications Submitted Pursuant to Rules 406 and 24b-2
- Compliance and Disclosure Interpretations - Exchange Act Form 8-K Compliance and Disclosure Interpretations Section 104B. Item 1.05 Material Cybersecurity Incidents
- Compliance and Disclosure Interpretations - Exchange Act Form 8-K Compliance and Disclosure Interpretations Exchange Act Form 8-K Compliance and Disclosure Interpretations
- Compliance and Disclosure Interpretations - Securities Act Rules, Regulation S-K, and Interactive Data Securities Act Rules, Regulation S-K, and Interactive Data
- Compliance and Disclosure Interpretations - Proxy Rules and Schedule 14A Specific Exhange Act Topics
- Imperial Oil Ltd. Response of the Office of Mergers and Acquisitions
- BlackRock, Inc. Waiver Request of Ineligible Issuer Status under Rule 405 of the Securities Act of 1933
- M&T Bank Corporation Waiver Request of Ineligible Issuer Status under Rule 405 of the Securities Act of 1933
- John Hancock Exchange-Traded Fund Trust Response of the Office of Mergers and Acquisitions
- Sample Letter to Companies Regarding Their XBRL Disclosures The illustrative letter contains sample comments that, depending on the particular facts and circumstances, and type of filing under review, the Division may issue to certain companies.
- Exchange Act Form F-SR Section 113. Form F-SR
- Section 133A. Item 408 b - Insider Trading Arrangements and Policies Question 135.04
- Section 133A. Item 408 b- Insider Trading Arrangements and Policies Question 135.04
- Exchange Act Section 16 and Related Rules and Forms Question 135.04
- Manipulative and Deceptive Devices and Contrivances: Section 120, Rule 10b5-1 Question 120.31
- Manipulative and Deceptive Devices and Contrivances: Section 120, Rule 10b5-1 Question 120.30
- Manipulative and Deceptive Devices and Contrivances: Section 120, Rule 10b5-1 Question 120.29
- Piramal Enterprises Ltd. Response of the Office of Mergers and Acquisitions
- Larsen  & Toubro Ltd. Response of the Office of Mergers and Acquisitions
- Sample Letter to Companies Regarding China-Specific Disclosures, he guidance addresses an array of disclosure issues, including those related to the variable interest entity structure, the reliability of financial reporting, the regulatory environment in China, and corporate governance matters.
- Rothschild & Co Concordia SAS Response of the Office of Mergers and Acquisitions
- Manipulative and Deceptive Devices and Contrivances: Section 120, Rule 10b5-1 Question 120.26
- Manipulative and Deceptive Devices and Contrivances: Section 120, Rule 10b5-1 Question 120.27
- Manipulative and Deceptive Devices and Contrivances: Section 120, Rule 10b5-1 Question 120.28
- Certain Broker-Dealer Practices Order Under Rules 262(b)(2), 506(d)(2)(ii), and 602(e) of the Securities Act OF 1933 and Rule 503(b)(2) of Regulation Crowdfunding Granting Waivers of the Disqualification Provisions of Rules 262(a)(4), 506(d)(1)(iv), AND 602(c)(3) of the Securities Act of 1933 AND Rule 503(a)(4)(ii) of Regulation Crowdfunding
- R Systems International Ltd. Response of the Office of Mergers and Acquisitions
- J.P. Morgan Exchange-Traded Fund Trust Response of the Office of Mergers and Acquisitions
- Update to Tender Offer Rules and Schedules C&DIs Tender Offer Rules and Schedules
- Announcement Regarding Extension of EDGAR Filing Hours and Notice of End of Email Filing Option for Form 144 EDGAR Filing Hours and Form 144
- Regulation S-K, Section 128D. Item 402(v) - Pay versus performance Question 128D.01
- Regulation S-K, Section 128D. Item 402(v) - Pay versus performance Question 128D.02
- Regulation S-K, Section 128D. Item 402(v) - Pay versus performance Question 128D.03
- Regulation S-K, Section 128D. Item 402(v) - Pay versus performance Question 128D.04
- Regulation S-K, Section 128D. Item 402(v) - Pay versus performance Question 128D.05
- Regulation S-K, Section 128D. Item 402(v) - Pay versus performance Question 128D.06
- Regulation S-K, Section 128D. Item 402(v) - Pay versus performance Question 128D.07
- Regulation S-K, Section 128D. Item 402(v) - Pay versus performance Question 128D.08
- Regulation S-K, Section 128D. Item 402(v) - Pay versus performance Question 128D.09
- Regulation S-K, Section 128D. Item 402(v) - Pay versus performance Question 128D.10
- Regulation S-K, Section 128D. Item 402(v) - Pay versus performance Question 128D.11
- Regulation S-K, Section 128D. Item 402(v) - Pay versus performance Question 128D.12
- Regulation S-K, Section 128D. Item 402(v) - Pay versus performance Question 128D.13
- Regulation S-K, Section 128D. Item 402(v) - Pay versus performance Question 128D.04
- Regulation S-K, Section 228D. Items 402(v) - Pay Versus Performance Question 228D.01
- Regulation S-K, Section 228D. Items 402(v) - Pay Versus Performance Question 228D.02
- Banco Santander, S.A. Response of the Office of Mergers and Acquisitions
- Exchange Act Forms, Section 104. Form 10-K Question 104.19
- Exchange Act Forms, Section 110. Form 20-F Question 112.04
- Exchange Act Forms, Section 110. Form 40-F Question 110.09
- Exchange Act Forms, Section 104. Form 10-k Question 104.19
- Division of Corporation Finance Financial Reporting Manual (UPDATED 12/31/2022) Revised to reflect to amendments to Rules 3-10 and 3-16 and addition of new rules 13-01 and 13-02 of Regulation S-X; clarify implementation date of ASU 2018-12, Financial Services - Insurance (Topic 944): Targeted Improvements to the Accounting for Long-Duration Contracts for certain registration statements; updated the contact information for CF-OCA; updated the EGC revenue threshold based on the inflation-related adjustment announced in September 2022; and removed certain outdated information, such as guidance on the adoption of ASC 606.
- Exchange Act Rules, Section 121H. Requirements Under Section 10D: Rule 10D-1 - Listing standards relating to recovery of erroneously awarded compensation Question 121H.01
- Exchange Act Rules, Section 121H. Requirements Under Section 10D: Rule 10D-1 - Listing standards relating to recovery of erroneously awarded compensation Question 121H.02
- Exchange Act Rules, Section 121H. Requirements Under Section 10D: Rule 10D-1 - Listing standards relating to recovery of erroneously awarded compensation Question 121H.03
- Exchange Act Rules, Section 121H. Requirements Under Section 10D: Rule 10D-1 - Listing standards relating to recovery of erroneously awarded compensation Question 121H.04
- Exchange Act Forms, Section 110. Form 20-F Question 110.08
- Exchange Act Forms, Section 112. Form 40-F Question 112.03
- SoftSol India Ltd. Response of the Office of Mergers and Acquisitions
- New update to Proxy Rules and Schedules 14A/14C Question 139.04 - 139.06
- Tanla Platforms Limited Response of the Office of Mergers and Acquisitions
- PagoNxt Merchant Solutions, S.L. Response of the Office of Mergers and Acquisitions
- Grindrod Shipping Holdings Ltd. Response of the Office of Mergers and Acquisitions
- Exchange Act Section 16 and Related Rules and Forms Section 109. Rule 16a-1 - Definition of Terms
- Exchange Act Sections 13(d) and 13(g) and Regulation 13D-G Beneficial Ownership Reporting Section 105. Rule 13d-3 - Determination of Beneficial Ownership
- Annoucement: Updates to Proxy Rules and Schedules 14A/14C Proxy Rules and Schedules 14A/14C
- Swedish Match AB Response of the Office of Mergers and Acquisitions
- The Charles Schwab Corporation Waiver Request of Ineligible Issuer Status under Rule 405 of the Securities Act of 1933
- Exchange Act Sections Question 101.01 Compliance and Disclosure Interpretations - Exchange Act Sections - Question 101.01
- First Republic Investment Management, Inc. Waiver of disqualification pursuant to Rule 506(d)(2)(ii) of Regulation D Release No. 6030
- IndexIQ Active ETF Trust Response of the Office of Mergers and Acquisitions
- Imperial Oil Ltd. Response of the Office of Mergers and Acquisitions
- Sample Letter to Companies Regarding Disclosures Pertaining to Russia's Invasion of Ukraine and Related Supply Chain Issues Other Staff Guidance and Sample Comment Letters
- BTIG, LLC Regulation D - Rule 506(d) Waivers of Disqualification
- Principal ETFs Response of the Office of Mergers and Acquisitions
- Intertrust N.V Response of the Office of Mergers and Acquisitions
- Exchange Act Form 8-K, Section 102, Item 1.01 Entry into a Material Definitive Agreement Exchange Act Form 8-K; Question 102.04
- Exchange Act Form 8-K, Section 102, Item 1.01 Entry into a Material Definitive Agreement Exchange Act Form 8-K; Question 102.05
- Proxy Rules and Schedules 14A/14C , Section 101. General Proxy Rules and Schedules 14A/14C; Question 101.02
- Proxy Rules and Schedules 14A/14C , Section 132. Rule 14a-12 Proxy Rules and Schedules 14A/14C; Question 132.01
- Proxy Rules and Schedules 14A/14C , Section 132. Rule 14a-12 Proxy Rules and Schedules 14A/14C; Question 132.02
- Tender Offers and Schedules, Section 166. Rule 14e-5 Tender Offers and Schedules; Question 166.01
- Columbia ETF Trust I Response of the Office of Mergers and Acquisitions
- The Divisions of Corporation Finance and Investment Management Ask that Paper "Courtesy Copies" No Longer Be Provided Unless Requested by the Staff Announcement
- Staff Guidance for Conducting Shareholder Meetings in Light of COVID-19 Concerns Update to Presentation of Shareholder Proposals
- DoubleLine ETF Trust Response of the Office of Mergers and Acquisitions
- Sample Letter to China-Based Companies Other Staff Guidance and Sample Comment Letters
- Announcement Regarding Personally Identifiable and Other Sensitive Information in Rule 14a-8 Submissions and Related Materialss Announcement Regarding Personally Identifiable and Other Sensitive Information in Rule 14a-8 Submissions and Related Materials
- Announcement Regarding Staff Responses to Rule 14a-8 No-Action Requests Announcement Regarding Staff Responses to Rule 14a-8 No-Action Requests
- Lloyds Banking Group plc Response of the Office of Mergers and Acquisitions
- Nokia Corporation Waiver Request of Ineligible Issuer Status under Rule 405 of theSecurities Act of 1933
- Hartford Funds Exchange-Traded Trust Response of the Office of Mergers and Acquisitions
- Sample Letter to Companies Regarding Climate Change Disclosures Other Staff Guidance and Sample Comment Letters
- The Advisors' Inner Circle Fund Response of the Office of Mergers and Acquisitions
- Schwab Strategic Trust Response of the Office of Mergers and Acquisitions