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These Compliance and Disclosure Interpretations (“C&DIs”) comprise the Division’s interpretations of Exchange Act forms commonly used by issuers. Some of these C&DIs were first published in prior Division publications and have been revised in some cases. The bracketed date following each C&DI is the latest date of publication or revision.
N.B. C&DIs for Form 8-K and for Section 16 forms have been separately published and can be found at Exchange Act Form 8-K and Exchange Act Section 16 and Related Rules and Forms, respectively.
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