What's New in the Division of Corporation Finance
July 2014

Compliance and Disclosure Interpretations

• Securities Act Rules (UPDATED 07/03/2014)
  • Section 255. Rule 501 - Definitions and Terms Used in Regulation D
    • New Question 255.48
    • New Question 255.49
  • Section 260. Rule 506 - Exemption for Limited Offers and Sales Without Regard to Dollar Amount of Offering
    • New Question 260.35
    • New Question 260.36
    • New Question 260.37
    • New Question 260.38

Foreign Issuer Information

• International Registered and Reporting Companies
  • Alphabetical Listing by Company Name, July 9, 2014
  • Geographic Listing by Country of Incorporation, July 9, 2014
  • Market Summary, July 9, 2014
  • Summary Information Based on Country of Incorporation, July 9, 2014

No-Action, Interpretive and Exemptive Letters

• ARK ETF Trust, July 31, 2014
   
• Morgan Stanley, July 24, 2014
   
• Dominick & Dominick LLC, July 23, 2014
  • See Commission Order, available at:  http://www.sec.gov/rules/other/2014/33-9619.pdf
     
• UBS AG, July 22, 2014
   
• HudBay Minerals Inc., July 15, 2014
   
• Klabin S.A., July 14, 2014
   

Sample Comment Letters

• Sample Letter Sent to Public Companies Regarding XBRL Requirement to Include Calculation Relationships, July 7, 2014
   

Staff Reports

• Staff Observations of Custom Tag Rates, July 7, 2014