DRAFT EDGAR Filer Manual (Volume II) EDGAR Filing (Version 10)

This draft Filer Manual, posted before Commission approval of potential regulatory changes in this release, is provided as a service to our filing community to assist filers, agents, and software developers in their preparation of responses to potential changes the staff anticipates. Since this is a draft manual, the SEC retains the right to change any part of the manual before the new system release is made final. In addition, the final EDGAR Filer Manual (Volume II) EDGAR Filing (Version 10) is subject to Commission approval and may be revised before approval or not approved at all. Similarly, the posting of the draft manual does not indicate Commission approval of any pending proposed changes relating to the potential changes reflected in the draft manual. The changes outlined in this draft manual, if approved, are scheduled to take effect on or about December 15, 2008. The final version of the manual will be made available as and if approved by the Commission on or about December 31, 2008, on the SEC's Public Website.

The DRAFT EDGAR Filing Manual (Volume II) EDGAR Filing (Version 10) is being made primarily to support: (1) the rule where domestic and foreign large accelerated filers that use U.S. Generally Accepted Accounting Principles (GAAP) would provide to the Commission a new exhibit to their filings for their reporting periods that end as per the details specified in the final eXtensible Business Reporting Language (XBRL) rule; (2) the addition of EDGAR submission form types: SH-ER, SH-ER/A, SH-NT, SH-NT/A; (3) the removal of rescinded EDGAR submission types: 10SB12B, 10SB12B/A, 10SB12G, 10SB12G/A, 10QSB, 10QSB/A, SB-1, SB-1/A, SB-1MEF, SB-2, SB-2/A, SB-2MEF; (4) a change in the description of 8-K Items 2.04 and 5.02; (5) minor Form D screen changes; (6) the addition of FINRA and ARCA as new Self-Regulatory Organization (SRO) options on EDGARLink picklists; (7) the addition of the Office of Thrift Supervision (OTS) as an Appropriate Regulatory Agency (ARA) on Form Type TA-2; and (8) the update of the OMB expiration date on Form TA-W.

You may download the DRAFT EDGAR Filing Manual (Volume II) EDGAR Filing (Version 10) by clicking the following link. To assist filers in the identification of the draft changes, we have provided a redlined version of Volume II.

• Download the DRAFT EDGAR Filing Manual (Volume II) EDGAR Filing (Version 10)
   

http://www.sec.gov/info/edgar/edgarfm.2.10_d.htm