SEC Interpretive Release On Climate Change Disclosure

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On February 2, 2010, the Securities and Exchange Commission (the "SEC") issued an interpretive release (the "Release"), previously approved by a 3-2 vote on January 27, 2010, to provide guidance to public companies as to how the SEC's existing disclosure requirements apply to climate change matters. The Release was issued after requests were made over several years by a variety of environmental, investor and business groups.

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Sheppard Mullin Richter & Hampton LLP on:

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