These Compliance and Disclosure Interpretations (“C&DIs”) comprise the Division’s interpretations of the rules adopted under Regulation AB and the Securities Act and the Exchange Act. They replace the interpretations published in the Regulation AB Manual of Publicly Available Telephone Interpretations (“Reg AB Telephone Interpretations”) and have been revised in some cases. The bracketed date following each C&DI is the latest date of publication or revision. The following Reg AB Telephone Interpretations have been withdrawn: 2.01, 5.01, 5.02, 5.03, 11.03, 13.01, 14.01, 15.01, and 15.02.