Division of Corporation Finance

Key Telephone Numbers and E-Mail Addresses

• Telephone Numbers for the Office of the Director
   
• Telephone Numbers for Assistant Director Offices — These offices review filings made by companies in the industry groups indicated.
   
• Telephone Numbers for Interpretive and Other Questions — The staff in the Disclosure Support offices is available to answer questions about the provisions of the federal securities laws that the Division administers. These offices also may be reached through the appropriate e-mail addresses listed below.
   
• E-Mail Addresses — Use these e-mail addresses to submit questions or information to Division Offices.

Office of the Director

Assistant Director Offices

Disclosure Support Offices

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. 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.

dcaoletters@sec.gov
This mailbox may be used to send requests for interpretations, accommodations or waivers of financial reporting and disclosure requirements to the Division of Corporation Finance’s Office of Chief Accountant. Remember that your e-mail is not confidential, and others may intercept and read your e-mail. In order to facilitate proper routing, please include in the body of the e-mail: company name, date of letter, correspondent’s name, CIK number, Assistant Director Office No., and file number. Correspondence must be attached to the e-mail as a pdf file. Letters will be processed by the staff in the same manner as requests submitted in paper.

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 e-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.