Kevin Greenslade

Hogan Lovells

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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

9/5/2017 / C&DIs , Emerging Growth Companies , Financial Statements , Fixing America’s Surface Transportation Act (FAST Act) , New Guidance , Omissions , Registration Statement , Regulation S-X , Securities and Exchange Commission (SEC)

September 1 effective date for exhibit hyperlinks in SEC filings fast approaching

Beginning September 1, public companies will need to comply with SEC rule amendments requiring that reports and registration statements filed on or after that date...more

8/2/2017 / Disclosure Requirements , EDGAR , Filing Requirements , Hyperlink , Publicly-Traded Companies , Registration Statement , Regulation S-K , Securities and Exchange Commission (SEC)

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

7/12/2017 / Disclosure Requirements , EDGAR , Emerging Growth Companies , Initial Public Offering (IPO) , JOBS Act , Registration Statement , Securities and Exchange Commission (SEC) , Securities Exchange Act

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