Document ID: SEC-2020-1381-0001
Agency: sec
Document Type: Rule
Title: Financial Disclosures about Guarantors and Issuers of Guaranteed Securities and Affiliates Whose Securities Collateralize a Registrant's Securities: Correction
Posted Date: 2020-08-31T04:00Z

[Federal Register Volume 85, Number 169 (Monday, August 31, 2020)]
[Rules and Regulations]
[Page 53672]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2020-11480]

[[Page 53672]]

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SECURITIES AND EXCHANGE COMMISSION

17 CFR Part 210

[Release No. 33-10762A; 34-88307A; File No. S7-19-18]
RIN 3235-AM12

Financial Disclosures About Guarantors and Issuers of Guaranteed 
Securities and Affiliates Whose Securities Collateralize a Registrant's 
Securities; Correction

AGENCY: Securities and Exchange Commission.

ACTION: Final rule; technical correction.

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SUMMARY: This document makes technical corrections to certain 
amendments to the Commission's disclosure rules and forms adopted in 
Release No. 33-10762 (March 2, 2020), which was published in the 
Federal Register on April 20, 2020. Specifically, this document 
conforms the numbering of certain regulatory text to match renumbering 
set out in a rule published elsewhere in this issue of the Federal 
Register.

DATES: Effective January 4, 2021.

FOR FURTHER INFORMATION CONTACT: Todd E. Hardiman, Associate Chief 
Accountant, Office of the Chief Accountant, at (202) 551-3516, or 
Steven G. Hearne, Senior Special Counsel, Office of Rulemaking, at 
(202) 551-3430, Division of Corporation Finance, U.S. Securities and 
Exchange Commission, 100 F Street NE, Washington, DC 20549.

SUPPLEMENTARY INFORMATION: We are making technical corrections to 
amendatory instruction 4 for Sec.  210.8-01 because a rule published 
elsewhere in this issue of the Federal Register renumbers Notes 3 and 4 
as paragraphs (c) and (d).

List of Subjects in 17 CFR Part 210

    Reporting and recordkeeping requirements, Securities.

Text of Correction

    In FR Doc. 2020-04776, appearing on page 21940 in the Federal 
Register of Monday, April 20, 2020, on page 22000, in the first column, 
amendatory instruction 4 and the accompanying regulatory text is 
corrected to read as follows:

0
4. Amend Sec.  210.8-01 by revising paragraphs (c) and (d) to read as 
follows:

Sec.  210.8-01   General requirements for Article 8.

* * * * *
    (c) The requirements of Sec.  210.3-10 are applicable to financial 
statements for a subsidiary of a smaller reporting company that issues 
securities guaranteed by the smaller reporting company or guarantees 
securities issued by the smaller reporting company. Disclosures about 
guarantors and issuers of guaranteed securities registered or being 
registered must be presented as required by Sec.  210.13-01.
    (d) The requirements of Sec.  210.3-16 or Sec.  210.13-02 are 
applicable if a smaller reporting company's securities registered or 
being registered are collateralized by the securities of the smaller 
reporting company's affiliates. Section 210.13-02 must be followed 
unless Sec.  210.3-16 applies. The periods presented for purposes of 
compliance with Sec.  210.3-16 are those required by Sec.  210.8-02.
* * * * *

    Dated: May 22, 2020.
Vanessa A. Countryman,
Secretary.
[FR Doc. 2020-11480 Filed 8-28-20; 8:45 am]
BILLING CODE 8011-01-P