SEC Staff Issues Guidance on Effectiveness of Form S-3 After Filing Form 10-K but Prior to Filing Part III Information
By EsqSocial Corporation 24/03/25
On March 20, 2025, the U.S. Securities and Exchange Commission (SEC) staff issued a set of Compliance & Disclosure Interpretations (C&DIs). In particular, SEC staff revised or withdrew several C&DIs to allow all Form S-3s, not just Form S-3ASRs, to be filed and declared effective after filing the Form 10-K but prior to filing the…...
By: Akin Gump Strauss Hauer & Feld LLP