Division of Corporation Finance

Frequently Requested Materials

This page contains materials frequently requested by investors, companies, attorneys and accountants. The staff currently is identifying and preparing materials to add to this page. So, please check back here again soon.

Selected No-Action Letters Issued Under Exchange Act Rule 14a-8

• CA, Inc., June 27, 2008
  • CA, Inc., July 17, 2008
  
  
• The Bear Stearns Companies Inc., February 11, 2008
   
• JPMorgan Chase & Co., February 11, 2008
   
• Croghan Bancshares, Inc., February 11, 2008
   
• Kellwood Company, February 11, 2008
   
• E*TRADE Financial Corporation, February 11, 2008
   
• Hewlett-Packard Company, January 22, 2007
   
• Reliant Energy, Inc., February 23, 2007
   
• UnitedHealth Group Incorporated, March 29, 2007

Securities Act Releases

• Release No. 33-6099   Resales of Restricted and Other Securities (August 2, 1979)
   
• Release No. 33-6269   Procedures Applicable to Requests for No-Action and Interpretive Letters (December 5, 1980)
   
• Release No. 33-6253   Procedures Utilized by the Division of Corporation Finance for Rendering Informal Advice (Interpretive Release; October 28, 1980)
   
• Release No. 33-4552   Non Public Offering Exemption (Final Rule, November 6, 1962)
   
• Release No. 33-6835   Management's Discussion and Analysis of Financial Condition and Results of Operations; Certain Investment Company Disclosures (Interpretive Rule, May 18, 1989)
   
• Release No. 33-4790   Employee Stock Purchase Plans (Interpretive Release; July 13, 1965)
   
• Release No. 33-5515   Interpretation of the Division of Corporation Finance Relating to Dividend Reinvestment and Similar Plans (Interpretive Release; July 22, 1974)
   
• Release No. 33-6188   Employee Benefit Plans; Interpretations of Statute (Interpretive Release; February 1, 1980)
   
• Release No. 33-6281   Employee Benefit Plans (Interpretive Release; January 15, 1981)

Exchange Act Releases

• Release No. 34-28869   Ownership Reports and Trading By Officers, Directors and Principal Security Holders (February 8, 1991)

Interpretive Letters Issued Under Exchange Act Section 16 Cited in the Section 16 Compliance and Disclosure Interpretations

• American Bar Association, October 15, 1999
   
• American Bar Association, February 10, 1999
   
• American Bar Association, December 20, 1996
   
• Thelen, Marrin, Johnson & Bridges, December 23, 1994
   
• Merrill Lynch, Pierce, Fenner & Smith, Inc., March 16, 1994
   
• Bioject Medical Technologies Inc., November 24, 1993
   
• American Home Products Corporation, December 15, 1992
   
• Certilman Balin Adler & Hyman, April 20, 1992
   
• Lincoln National Corporation, March 20, 1992
   
• Foster Pepper & Shefelman, December 20, 1991