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About the Division of Corporation Finance
The Division of Corporation Finance's mission is to see that investors are provided with material information in order to make informed investment decisions — both when a company initially offers its stock to the public and on a regular basis as it continues to give information to the marketplace. The Division also provides guidance to companies on SEC rules and forms and proposes new and revised rules to the Commission. For further information, click here.
http://www.sec.gov/divisions/corpfin/cfabout.shtml
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