U.S. Securities & Exchange Commission
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U.S. Securities and Exchange Commission

Corporation Finance Offices

Office Name Telephone Number

Office of Chief Counsel (202) 551-3500
Office of Chief Accountant (202) 551-3400
Office of EDGAR & Information Analysis (202) 551-3600
Office of Global Security Risk (202) 551-3470
Office of International Corporate Finance (202) 551-3450
Office of Mergers and Acquisitions (202) 551-3440
Office of Rulemaking (202) 551-3430
Office of Small Business Policy (202) 551-3460
Assistant Director Review Offices

Health Care and Insurance (202) 551-3710
Consumer Products (202) 551-3720
Computers and On Line Services (202) 551-3730
Natural Resources and Food (202) 551-3740
Structured Finance, Transportation and Leisure (202) 551-3750
Manufacturing and Construction (202) 551-3760
Financial Services (202) 551-3770
Real Estate and Business Services (202) 551-3780
Emerging Growth Companies (202) 551-3790
Electronics and Machinery (202) 551-3800
Telecommunications (202) 551-3810

E-Mail Addresses

 *   cfletters@sec.gov   This mailbox may be used to send requests for interpretive or no-action letters to the Division of Corporation Finance. This mailbox also may be used for other correspondence, including questions. Remember that your e-mail is not confidential, and others may intercept and read your e-mail. At this time, correspondence must be in standard e-mail text or ASCII format so the staff can easily read and print the material. The letters and questions should include the telephone number of the requestor. These letters will be processed by the staff in the same manner as requests submitted in paper. Questions will be processed by the staff in the same manner as telephone calls.
 *   smallbusiness@sec.gov  Use this electronic mailbox to ask questions and submit comments on the SEC's rules and programs affecting small businesses and private equity securities offerings, including venture capital financings. Included among these rules and programs are:

  • Regulation D (Rules 504, 505 and 506), Section 3(a)(11) and Rule 147, which provide exemptions for limited securities offerings from the requirement that all securities offerings be registered with the SEC;
  • Regulation S-B, which contains special rules designed to ease the legal and accounting burdens of smaller public companies that file registration statements and periodic reports with the SEC;
  • Regulation A, which provides a simplified "registration-like" procedure for securities offerings not exceeding $5 million;
  • Rule 701, which accommodates private companies that wish to grant stock options and other equity incentive compensation to employees; and
  • the SEC Government-Business Forum on Small Business Capital Formation, a conference held annually in September.

You may also use this mailbox to seek information on the relationship between the federal and state securities law regulatory systems. You should include your telephone number in all messages sent to this mailbox.

This mailbox should not be used to submit requests for interpretative or "no action" letters or policy advice in areas other than those set forth immediately above. Such requests should be sent in traditional written form or by e-mail and addressed to the Chief Counsel of the appropriate SEC division — Corporation Finance, Market Regulation or Investment Management — depending upon the nature of the specific matter involved.

 *   rule-comments@sec.gov   You may submit comments on proposed rules either in writing, as explained on the first page of each rule proposal, or via electronic mail. Proposed rules can be found on the SEC Proposed Rules page of the SEC website. Comments on proposed rules received either electronically or in writing will be made available to the public.
 *   webtech@sec.gov   Questions about the EDGAR System and the EDGAR materials available on the EDGAR site may be directed to this address.



Modified: 04/05/2006