Interpretive guidance unlocks general solicitation in Regulation D offerings with user-friendly, bright-line approach.
On March 12, 2025, Latham & Watkins obtained SEC Staff guidance on the use of general solicitation in...more
The SEC Staff has expanded the ability of issuers to make confidential submission of draft registration statements and clarified the procedures for making confidential submissions. This new policy takes effect immediately....more
3/5/2025
/ Capital Formation ,
Corporate Issuers ,
Disclosure Requirements ,
Policy Statement ,
Publicly-Traded Companies ,
Registration Statement ,
Reporting Requirements ,
Securities and Exchange Commission (SEC) ,
Securities Exchange Act ,
Securities Regulation ,
Special Purpose Acquisition Companies (SPACs)
The most frequently asked question at all-hands meetings for a securities offering is “What financial statements will be needed?” The question seems simple enough. But the answer is rarely straightforward.
This User’s...more
1/15/2025
/ Corporate Governance ,
Disclosure Requirements ,
Emerging Growth Companies ,
Financial Reporting ,
Financial Statements ,
Foreign Corporations ,
Form 8-K ,
GAAP ,
Initial Public Offering (IPO) ,
Non-GAAP Financial Measures ,
Non-US Entities ,
Public Offerings ,
Reporting Requirements ,
Rule 144A ,
Securities and Exchange Commission (SEC) ,
Securities Regulation
The most frequently asked question at all-hands meetings for a securities offering is “What financial statements will be needed?” The question seems simple enough. But the answer is rarely straightforward.
This User’s...more
1/15/2025
/ Capital Markets ,
Corporate Governance ,
Disclosure Requirements ,
Emerging Growth Companies ,
Financial Statements ,
Form 8-K ,
GAAP ,
Initial Public Offering (IPO) ,
JOBS Act ,
Non-GAAP Financial Measures ,
Public Offerings ,
Rule 144A ,
Securities Regulation