Regulation S-K

…Regulation S-K- The topic of disclosure requirements under the Securities Exchange Act of 1934 (“Exchange Act”) and in particular the requirements under Regulation S-K has come to the forefront…

OTCQX Requirements, Rules, and Standards

…company’s quote page on the OTC Markets website. As part of each Morningstar report, the company’s equity is rated as to valuation, illustrating an over or under valuation, based on…

Violation Of Section 16 By An Insider

…Violation Of Section 16 By An Insider- Today I am continuing to discuss the Section 16 requirements and in particular the short swing trading profit prohibition. In addition to…

Regulation S-K Financial Disclosure Requirements

…Regulation S-K Financial Disclosure Requirements- The Financial disclosure requirements in Regulation S-K, issued by the SEC on April 15, 2016. The S-K Concept Release contains hundreds of multi-part questions…

Super 8-K Filing Requirements

…Super 8-K Filing Requirements- A “Super 8-K” is an industry term used for an 8-K filed under Item 2.01 for the completion of a transaction and Item 5.06 of…

SEC Disclosure Requirements

…gave specific consideration to the following facts: The SEC has provided for simplified disclosure for smaller reporting companies for over 30 years. Under the current rules a “smaller reporting company”…

SEC Response Letter

…SEC Response Letter- Today is the fourth Lawcast in a series discussing SEC comments and responses. As discussed in the first two Lawcasts in this series, The SEC Division…

Going Public Attorney

…Going Public Attorney- The new Regulation A+ rules took effect on June 19, 2015. Tier I of Regulation A+ allows for a raise of up to $20 million in…

Responding To SEC Comments

…The SEC Division of Corporation Finance, referred to as “CorpFin” in the industry, reviews and comments upon filings made under the Securities Act of 1933 such as S-1 and…