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

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

SEC Extends to Non-EGCs Process For Nonpublic Review of Registration Statements

On June 29, the SEC announced that its Division of Corporation Finance will allow all companies to submit for nonpublic review draft registration statements relating to initial public offerings and other specified...more

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