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Section 208. Rule 411 — Incorporation by Reference
us SEC - C&DI - Securities Act Rules
Question 208.01
Question: May a registrant filing a Form S-1 include information about a Form S-3 company in its prospectus through incorporation by reference?
Answer: No. This procedure is not authorized by Form S-1 or Rule 411. If the information about the other company is material, it must be set forth in the prospectus in full. [Jan. 26, 2009]
Question 208.02
Question: May exhibits be incorporated by reference from a registration statement filed by another issuer?
Answer: Yes. Rule 411(c) permits exhibits to be incorporated by reference from a registration statement filed by another issuer. [Jan. 26, 2009]
Question 208.03
Question: May a registrant filing a Form S-1 to register an initial public offering incorporate by reference exhibits filed with a previous Securities Act registration statement which was withdrawn pursuant to Rule 477?
Answer: Yes. The withdrawn registration statement remains a filed document for purposes of Rule 411(c) and, accordingly, the exhibits may be incorporated by reference. [Jan. 26, 2009]
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