SEC Tel. Man. Index

Division of Corporation Finance
Manual of Publicly Available Telephone Interpretations

Overview

SEC is currently updating and reformatting its interpretive positions

Division of Corporation Finance posts Compliance and Disclosure Interpretations on SEC website

reflect views of division staff
are not rules, regulations, or statements of SEC
do not necessarily contain all material considerations
are not binding due to informal nature
intended as general guidance

This webpage will give you access to Publicly Available Telephone Interpretations (old format) as well as recent Compliance and Disclosure Interpretations (new format)

Recently issued Compliance and Disclosure Interpretations have revised and replaced interpretations found that were originally included in Manual of Publicly Available Telephone Interpretations (as supplemented)

For example:

Securities Act Rule 144
S-K Item 201
S-K Item 402
S-K Item 403
S-K Item 404
S-K Item 407
Exchange Act Section 16 and Related Rules and Forms
Trust Indenture Act of 1939

July 1997 Manual

A	Securities Act Sections
B	Securities Act Rules
C	~ Rule 144
D	~ Rule 415
E	Regulation D and Rule 701
F	Industry Guides
G	Securities Act Forms
H	~ Form S-3
I	Regulation S-K
J	~ Item 402 of Regulation S-K
K	Regulation S-B
L	Exchange Act Sections
M	Exchange Act Rules
N	~ Proxy Rules and Schedule 14A
O	~ Regulations 13D and 13G and Schedules
P	~ Going Private Rules and Schedule 13E-3
Q	~ Tender Offer Rules and Schedules
R	~ Section 16 Rules and Forms 3, 4 and 5
S	Other Exchange Act Forms
T	Trust Indenture Act of 1939

First Supplement
March 1999

◊	Securities Act Sections
◊	Securities Act Rules
◊	~ Rule 144
◊	~ Rule 415
◊	Securities Act Forms
◊	Regulation S-K
◊	~ Item 402 of Regulation S-K
◊	Exchange Act Rules
◊	~ Proxy Rules and Schedule 14A
◊	~ Section 16 Rules and Forms 3, 4 and 5
◊	Other Exchange Act Forms
◊	Trust Indenture Act of 1939

Second Supplement
March 2000

◊	Y2K MD&A Disclosures

Third Supplement
July 2000, July 2001

◊	Regulation M-A
◊	Cross-Border Release

Fourth Supplement
October 2000, December 2000, May 2001

◊	Regulation FD
◊	Rule 10b5-1

Fifth Supplement
September 2004

◊	Rule 14a-4(a)(3)

// This display the document title in the html page document.write(document.title);

Division of Corporation Finance Manual of Publicly Available Telephone Interpretations

Division of Corporation Finance
Manual of Publicly Available Telephone Interpretations