What's New in the Division of Corporation Finance
August 2008

No-Action, Interpretive and Exemptive Letters

• Midwest Real Estate Data LLC, August 18, 2008
   
• Missouri Bankers Association, August 18, 2008
   
• Horsepower Holdings, Inc., August 14, 2008
   
• ArcelorMittal, August 13, 2008
   
• I.C. Isaacs & Company, Inc., August 13, 2008
   
• Prairie Creek Ethanol, LLC, August 12, 2008

Division Speeches and Public Statements

• Roadmap for the Potential Use of Financial Statements Prepared in Accordance with International Financial Reporting Standards from U.S. Issuers, before the Commission Open Meeting, by Conrad Hewitt, Chief Accountant, John W. White, Director, Division of Corporation Finance, and Paul Dudek, Chief, Office of International Corporation Finance, Division of Corporation Finance, Washington, D.C. (August 27, 2008)
   
• Division Statement (re: Commission Guidance and Revisions to the Cross-Border Tender Offer, Exchange Offer, Rights Offerings, and Business Combination Rules and Beneficial Ownership Reporting Rules for Certain Foreign Institutions) before the Commission Open Meeting, by Christina Chalk, Special Counsel, Office of Mergers and Acquisitions, Division of Corporation Finance, Washington, D.C. (August 27, 2008)
   
• Division Statement (re: Exemption from Registration Under Section 12(g) of the Securities Exchange Act of 1934 for Foreign Private Issuers) before the Commission Open Meeting, by Elliot B. Staffin, Special Counsel, Office of International Corporation Finance, Division of Corporation Finance, Washington, D.C. (August 27, 2008)
   
• Division Statement (re: Foreign Issuer Reporting Enhancements) before the Commission Open Meeting, by Felicia H. Kung, Senior Special Counsel, Office of International Corporation Finance, Division of Corporation Finance, Washington, D.C. (August 27, 2008)
   
• Corporation Finance in 2008 — A Year of Progress, by John W. White, Director, Division of Corporation Finance, American Bar Association, Section of Business Law, Committee on Federal Regulation of Securities, New York, New York (August 11, 2008)