News & Analysis as of

Omissions Emerging Growth Companies

Kramer Levin Naftalis & Frankel LLP

SEC Updates Guidance on Draft Registration Statements

On Aug. 17, the U.S. Securities and Exchange Commission (SEC) issued guidance in connection with financial information that may be omitted on draft registration statements. These measures are the latest in the SEC’s efforts...more

Hogan Lovells

SEC issues new guidance on omission of interim financial information from draft registration statements

Hogan Lovells on

On August 17, the SEC’s Division of Corporation Finance issued new guidance indicating that emerging growth companies (EGCs) and non-EGCs may omit from their nonpublic draft registration statements interim financial...more

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