SEC Requests Comments On Regulation S-K Disclosure Requirements

The SEC requested comments on certain disclosure requirements contained in Regulation S-K Subpart 400 that relate to management, certain securityholders and corporate governance matters. The SEC emphasized that the comment request is part of an initiative by the Division of Corporation Finance to review the disclosure requirements in Regulation S-K in order to improve them for the benefit of investors and registrants. Comments received in response to the request also are intended to inform the SEC's study on Regulation S-K, which is required by Section 72003 of the Fixing America's Surface Transportation Act ("FAST Act").

Comments on the disclosure requirements must be submitted within 60 days after their publication in the Federal Register.