ITEM 1: Special Purpose Acquisition Companies, Shell Companies, and Projections

OFFICE: Division of Corporation Finance; Division of Investment Management

STAFF: Renee Jones, William Birdthistle, Erik Gerding, Sarah ten Siethoff, Michele Anderson, David Bartels, Elizabeth Murphy, Michael Seaman, Luna Bloom, Thoreau Bartmann, Adam Turk, Ted Yu, Lisa Reid Ragen, Seth Davis, Daniel Duchovny, Taylor Evenson, Charles Kwon, Rochelle Plesset

The Commission will consider whether to propose amendments regarding special purpose acquisition companies, shell companies, the use of projections in Commission filings and a rule addressing the status of special purpose acquisition companies under the Investment Company Act of 1940.

For further information, please contact Charles Kwon in the Division of Corporation Finance at (202) 551-3430 or Rochelle Plesset in the Division of Investment Management at (202) 551-6840.