On May 3, 2022, the Division of Corporation Finance ("Corp Fin") of the Securities and Exchange Commission ("SEC") posted a sample comment letter emphasizing companies' potential disclosure ...
Environmental, social, and governance factors (“ESG”) have pushed to the forefront of the SEC’s attention in recent years. In September, building on prior guidance, the SEC’s Division of Corporate ...
The letter of intent is a document that outlines an anticipated purchase agreement between two or more parties before contracts are finalized. This is similar to a term sheet and may also be referred ...
Since its core provisions were first adopted in 1982, Reg. S-K has been amended repeatedly, with new requirements added by successive administrations in response to market crises, legislative mandates ...
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