Allison Spinner

Allison Spinner

Wilson Sonsini Goodrich & Rosati

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SEC Staff Expands Accommodations for Nonpublic Review of Draft Registration Statements

On March 3, 2025, the Securities and Exchange Commission’s (SEC) Division of Corporation Finance (Division) announced an expansion of the nonpublic review process for draft registration statements. This expansion aims to...more

3/7/2025  /  Capital Markets , Disclosure Requirements , Initial Public Offering (IPO) , Publicly-Traded Companies , Registration Requirement , Reporting Requirements , Rulemaking Process , Securities and Exchange Commission (SEC) , Securities Regulation , Special Purpose Acquisition Companies (SPACs)

SEC Addresses Accounting Treatment for SPAC Warrants

On April 12, 2021, the U.S. Securities and Exchange Commission (SEC) published a joint statement by John Coates, Acting Director of the Division of Corporation Finance, and Paul Munter, Acting Chief Accountant, which provides...more

4/21/2021  /  Acquisitions , Capital Raising , Corporate Finance , Initial Public Offering (IPO) , Investors , Publicly-Traded Companies , Securities and Exchange Commission (SEC) , Special Purpose Acquisition Companies (SPACs)
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