What's New in the Division of Corporation Finance
August 2007

Compliance and Disclosure Interpretations

• Item 402 of Regulation S-K — Executive Compensation (UPDATED 08/08/07)
   
• Item 404 of Regulation S-K — Transactions with Related Persons (UPDATED 08/08/07)
   

No-Action, Interpretive and Exemptive Letters

• ICON Cash Flow Partners L.P. Seven and ICON Cash Flow Partners L.P. Seven Liquidating Trust, August 14, 2007
   
• T REIT, Inc. and T REIT Liquidating Trust, August 9, 2007
   
• Royal Bank of Scotland Group plc tender offer for ABN AMRO Holding N.V., July 23, 2007
   

Division Speeches and Public Statements

• Corporation Finance in 2007 — An Interim Report, by John W. White, Director, Division of Corporation Finance, American Bar Association, Section of Business Law, Committee on Federal Regulation of Securities, San Francisco, California (August 14, 2007)