On March 3, 2025, the staff of the US Securities and Exchange Commission’s Division of Corporation Finance issued an announcement expanding accommodations available for issuers to submit draft registration statements for...more
3/6/2025
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Disclosure Requirements ,
Form S-1 ,
Initial Public Offering (IPO) ,
Mergers ,
Publicly-Traded Companies ,
Registration Statement ,
Regulation S-K ,
Reporting Requirements ,
Securities and Exchange Commission (SEC) ,
Securities Regulation
On March 30, 2022, the US Securities and Exchange Commission (the "SEC"), in a three-to-one vote of its commissioners divided along political lines, approved the issuance of proposed rules regarding special purpose...more
After a flurry of new listings in the first quarter of 2021, SPAC IPOs slowed down considerably, but the asset class remains a viable path for companies to go public -
Special purpose acquisition companies (SPACs) had a...more
On December 20, 2021, the SEC's Division of Corporation Finance (the "Division") posted an illustrative letter containing sample comments that the Division may issue to companies based in, or with the majority of their...more