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 information they reasonably believe will not be required to be presented separately at (1) the time of the first public filing (for non-EGCs) or (2) the time of commencement of the offering (for EGCs).

Read More: SEC Issues New Guidance on Omission of Interim Financial Information From Draft Registration Statements


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