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    <title>SEC.gov Updates: What's New in the Division of Corporation Finance</title>
    <link>http://www.sec.gov/divisions/corpfin/cfnew.shtml</link>
    <description>The latest in events, developments, and updates concerning the Division of Corporation Finance</description>
    <language>en-us</language>
    <pubDate>Wed, 1 Jul 2009 00:00:01 EDT</pubDate>
    <lastBuildDate>Wed, 1 Jul 2009 17:32:12 EDT</lastBuildDate>
    <item>
      <title>Division Statement before the Commission Open Meeting: Proxy Disclosure and Solicitation Enhancements</title>
      <link>http://www.sec.gov/news/speech/2009/spch070109sh.htm</link>
      <description>Speech by Sean Harrison, Special Counsel, Division of Corporation Finance, on July 1, 2009.</description>
      <pubDate>Wed, 1 Jul 2009 17:32:12 EDT</pubDate>
    </item>
    <item>
      <title>Division Statement before the Commission Open Meeting: Shareholder Approval of Executive Compensation of TARP Recipients</title>
      <link>http://www.sec.gov/news/speech/2009/spch070109jh.htm</link>
      <description>Speech by John Harrington, Attorney-Adviser, Division of Corporation Finance, on July 1, 2009.</description>
      <pubDate>Wed, 1 Jul 2009 17:00:27 EDT</pubDate>
    </item>
    <item>
      <title>No-Action Letter: Banc of America Securities LLC and Banc of America Investment Services, Inc.</title>
      <link>http://www.sec.gov/divisions/corpfin/cf-noaction/2009/boasecurities060909-3b.pdf</link>
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      <pubDate>Fri, 19 Jun 2009 17:37:09 EDT</pubDate>
    </item>
    <item>
      <title>No-Action Letter: Deutsche Bank Securities, Inc.</title>
      <link>http://www.sec.gov/divisions/corpfin/cf-noaction/2009/deutschebank060909-3b.pdf</link>
      <guid isPermaLink="false">deutschebank060909-3b</guid>
      <pubDate>Thu, 18 Jun 2009 10:12:01 EDT</pubDate>
    </item>
    <item>
      <title>No-Action Letter: RBC Capital Markets Corporation</title>
      <link>http://www.sec.gov/divisions/corpfin/cf-noaction/2009/rbc060909-3b.pdf</link>
      <guid isPermaLink="false">rbc060909-3b</guid>
      <pubDate>Thu, 18 Jun 2009 10:12:01 EDT</pubDate>
    </item>
    <item>
      <title>No-Action Letter: Evergreen Investment Management Company, LLC</title>
      <link>http://www.sec.gov/divisions/corpfin/cf-noaction/2009/evergreen060809-3b.pdf</link>
      <guid isPermaLink="false">evergreen060809-3b</guid>
      <pubDate>Thu, 18 Jun 2009 10:12:01 EDT</pubDate>
    </item>
    <item>
      <title>No-Action Letter: Bank of America Corporation</title>
      <link>http://www.sec.gov/divisions/corpfin/cf-noaction/2009/bankofamerica061109-sec4-3.htm</link>
      <guid isPermaLink="false">bankofamerica061109-sec4-3</guid>
      <pubDate>Thu, 11 Jun 2009 12:49:39 EDT</pubDate>
    </item>
    <item>
      <title>No-Action Letter: KCPS PE Investment Management</title>
      <link>http://www.sec.gov/divisions/corpfin/cf-noaction/2009/kcpspe060509-sec14.htm</link>
      <guid isPermaLink="false">kcpspe060509-sec14</guid>
      <pubDate>Thu, 11 Jun 2009 12:49:39 EDT</pubDate>
    </item>
    <item>
      <title>Foreign Issuer Information: International Registered and Reporting Companies</title>
      <link>http://www.sec.gov/divisions/corpfin/internatl/companies.shtml</link>
      <guid isPermaLink="false">cfforeignissuers.shtml</guid>
      <pubDate>Thu, 11 Jun 2009 10:47:33 EDT</pubDate>
    </item>
    <item>
      <title>No-Action Letter: Wells Fargo &amp; Company</title>
      <link>http://www.sec.gov/divisions/corpfin/cf-noaction/2009/wellsfargo060809-405.pdf</link>
      <guid isPermaLink="false">wellsfargo060809-405</guid>
      <pubDate>Tue, 8 Jun 2009 13:02:04 EDT</pubDate>
    </item>
    <item>
      <title>No-Action Letter: Wachovia Securities, LLC</title>
      <link>http://www.sec.gov/divisions/corpfin/cf-noaction/2009/wachoviasecurities022609-3b.pdf</link>
      <guid isPermaLink="false">wachoviasecurities022609-3b</guid>
      <pubDate>Thu, 4 Jun 2009 16:16:03 EDT</pubDate>
    </item>
    <item>
      <title>No-Action Letter: O'Reilly Automotive, Inc</title>
      <link>http://www.sec.gov/divisions/corpfin/cf-noaction/2009/oreillyautomotive052609-405.pdf</link>
      <guid isPermaLink="false">oreillyautomotive052609-405</guid>
      <pubDate>Thu, 4 Jun 2009 16:16:03 EDT</pubDate>
    </item>
    <item>
      <title>No-Action Letter: Morgan Stanley Smith Barney LLC</title>
      <link>http://www.sec.gov/divisions/corpfin/cf-noaction/2009/morganstanley052909-2a3.htm</link>
      <guid isPermaLink="false">morganstanley052909-2a3</guid>
      <pubDate>Tue, 2 Jun 2009 10:35:51 EDT</pubDate>
    </item>
    <item>
      <title>No-Action Letter: Morgan Stanley Smith Barney LLC</title>
      <link>http://www.sec.gov/divisions/corpfin/cf-noaction/2009/morganstanley052909-13dg.htm</link>
      <guid isPermaLink="false">morganstanley052909-13dg</guid>
      <pubDate>Tue, 2 Jun 2009 10:35:51 EDT</pubDate>
    </item>
    <item>
      <title>Compliance and Disclosure Interpretations: Interactive Data</title>
      <link>http://www.sec.gov/divisions/corpfin/guidance/interactivedatainterp.htm</link>
      <guid isPermaLink="false">interactivedatainterp</guid>
      <pubDate>Fri, 29 May 2009 17:10:16 EDT</pubDate>
    </item>
    <item>
      <title>Compliance and Disclosure Interpretations: Regulation S-T</title>
      <link>http://www.sec.gov/divisions/corpfin/guidance/regs-tinterp.htm</link>
      <guid isPermaLink="false">regs-tinterp</guid>
      <pubDate>Fri, 29 May 2009 17:10:16 EDT</pubDate>
    </item>
    <item>
      <title>Compliance and Disclosure Interpretations: Exchange Act Form 8-K (Update)</title>
      <link>http://www.sec.gov/divisions/corpfin/guidance/8-kinterp.htm</link>
      <guid isPermaLink="false">8-kinterp</guid>
      <pubDate>Fri, 29 May 2009 17:10:16 EDT</pubDate>
    </item>
    <item>
      <title>Compliance and Disclosure Interpretations: Regulation S-K (Update)</title>
      <link>http://www.sec.gov/divisions/corpfin/guidance/regs-kinterp.htm</link>
      <guid isPermaLink="false">regs-kinterp</guid>
      <pubDate>Fri, 29 May 2009 17:10:16 EDT</pubDate>
    </item>
    <item>
      <title>No-Action Letter: General Motors Corporation</title>
      <link>http://www.sec.gov/divisions/corpfin/cf-noaction/2009/gm051509-13e4.htm</link>
      <guid isPermaLink="false">gm051509-13e4</guid>
      <pubDate>Thu, 21 May 2009 09:31:05 EDT</pubDate>
    </item>
    <item>
      <title>Speech: Opening Remarks at the SEC Open Meeting, by Lillian Brown, Senior Special Counsel</title>
      <link>http://www.sec.gov/news/speech/2009/spch052009lb.htm</link>
      <guid isPermaLink="false">spch052009lb</guid>
      <pubDate>Wed, 20 May 2009 17:54:20 EDT</pubDate>
    </item>
    <item>
      <title>No-Action Letter: Silverstar Holdings, Ltd.</title>
      <link>http://www.sec.gov/divisions/corpfin/cf-noaction/2009/silverstarholdings051509-12h3.htm</link>
      <guid isPermaLink="false">silverstarholdings051509-12h3</guid>
      <pubDate>Mon, 18 May 2009 16:05:05 EDT</pubDate>
    </item>
    <item>
      <title>No-Action Letter: American Skandia Investment Services, Inc.</title>
      <link>http://www.sec.gov/divisions/corpfin/cf-noaction/2009/americanskandia041709-3b.pdf</link>
      <guid isPermaLink="false">americanskandia041709-3b</guid>
      <pubDate>Mon, 18 May 2009 15:35:15 EDT</pubDate>
    </item>
    <item>
      <title>No-Action Letter: PharmaNet Development Group, Inc.</title>
      <link>http://www.sec.gov/divisions/corpfin/cf-noaction/2009/pharmanet051509.htm</link>
      <guid isPermaLink="false">pharmanet051509</guid>
      <pubDate>Fri, 15 May 2009 12:02:21 EDT</pubDate>
    </item>
    <item>
      <title>No-Action Letter: PharmaNet Development Group, Inc.</title>
      <link>http://www.sec.gov/divisions/corpfin/cf-noaction/2009/pharmanet051509.htm</link>
      <guid isPermaLink="false">pharmanet051509</guid>
      <pubDate>Fri, 15 May 2009 12:02:21 EDT</pubDate>
    </item>
    <item>
      <title>No-Action Letter: Amerisure Mutual Insurance Company</title>
      <link>http://www.sec.gov/divisions/corpfin/cf-noaction/2009/amerisure051309-2a1.htm</link>
      <guid isPermaLink="false">amerisure051309-2a1</guid>
      <pubDate>Fri, 15 May 2009 10:26:21 EDT</pubDate>
    </item>
    <item>
      <title>No-Action Letter: Satyam Computer Services Ltd.</title>
      <link>http://www.sec.gov/divisions/corpfin/cf-noaction/2009/satyamcomputer042809-sec14.htm</link>
      <guid isPermaLink="false">satyamcomputer042809-sec14</guid>
      <pubDate>Mon, 4 May 2009 15:04:23 EDT</pubDate>
    </item>
    <item>
      <title>No-Action Letter: Radvision</title>
      <link>http://www.sec.gov/divisions/corpfin/cf-noaction/2009/radvision041409-sec14.htm</link>
      <guid isPermaLink="false">radvision041409-sec14</guid>
      <pubDate>Mon, 4 May 2009 13:26:11 EDT</pubDate>
    </item>
    <item>
      <title>No-Action Letter: MinnErgy, LLC</title>
      <link>http://www.sec.gov/divisions/corpfin/cf-noaction/2009/minnergy031009-12h3.htm</link>
      <guid isPermaLink="false">minnergy031009-12h3</guid>
      <pubDate>Tue, 10 Mar 2009 17:51:27 EDT</pubDate>
    </item>
    <item>
      <title>No-Action Letter: Metro One Telecommunications, Inc.</title>
      <link>http://www.sec.gov/divisions/corpfin/cf-noaction/2009/metroone030409-12h3.htm</link>
      <guid isPermaLink="false">metroone030409-12h3</guid>
      <pubDate>Thu, 5 Mar 2009 15:12:07 EST</pubDate>
    </item>
    <item>
      <title>No-Action Letter: Prudential Financial, Inc.</title>
      <link>http://www.sec.gov/divisions/corpfin/cf-noaction/2008/prudentialfinancial090408.pdf</link>
      <guid isPermaLink="false">prudentialfinancial090408.pdf</guid>
      <pubDate>Thu, 5 Mar 2009 12:23:47 EST</pubDate>
    </item>
    <item>
      <title>No-Action Letter: Citigroup Global Markets Inc.</title>
      <link>http://www.sec.gov/divisions/corpfin/cf-noaction/2008/citigroupglobalmarkets122308.pdf</link>
      <guid isPermaLink="false">citigroupglobalmarkets122308.pdf</guid>
      <pubDate>Thu, 5 Mar 2009 12:23:47 EST</pubDate>
    </item>
    <item>
      <title>Staff Disclosure Guidance: Staff Observations in the Review of Smaller Reporting Company IPOs</title>
      <link>http://www.sec.gov/divisions/corpfin/guidance/cfsmallcompanyregistration.htm</link>
      <guid isPermaLink="false">cfsmallcompanyregistration</guid>
      <pubDate>Wed, 4 Mar 2009 13:12:32 EST</pubDate>
    </item>
    <item>
      <title>No-Action Letter: Willbros Group, Inc.</title>
      <link>http://www.sec.gov/divisions/corpfin/cf-noaction/2009/willbrosgroup022709-12g3.htm</link>
      <guid isPermaLink="false">willbrosgroup022709-12g3</guid>
      <pubDate>Mon, 2 Mar 2009 11:52:44 EST</pubDate>
    </item>
    <item>
      <title>No-Action Letter: Hungarian Telephone and Cable Corp., Invitel Holdings A/S</title>
      <link>http://www.sec.gov/divisions/corpfin/cf-noaction/2009/hungariantelephone022709-12g3.htm</link>
      <guid isPermaLink="false">hungariantelephone022709-12g3</guid>
      <pubDate>Fri, 27 Feb 2009 14:59:34 EST</pubDate>
    </item>
    <item>
      <title>Compliance and Disclosure Interpretations: Securities Act Forms</title>
      <link>http://www.sec.gov/divisions/corpfin/guidance/safinterp.htm</link>
      <guid isPermaLink="false">safinterp</guid>
      <pubDate>Fri, 27 Feb 2009 14:29:34 EST</pubDate>
    </item>
    <item>
      <title>No-Action Letter: Commonwealth of Australia</title>
      <link>http://www.sec.gov/divisions/corpfin/cf-noaction/2009/australia022609-schb.htm</link>
      <guid isPermaLink="false">australia022609-schb</guid>
      <pubDate>Fri, 27 Feb 2009 09:36:21 EST</pubDate>
    </item>
    <item>
      <title>Compliance and Disclosure Interpretations: American Recovery and Reinvestment Act of 2009 (Update)</title>
      <link>http://www.sec.gov/divisions/corpfin/guidance/arrainterp.htm</link>
      <guid isPermaLink="false">arrainterp</guid>
      <pubDate>Thu, 26 Feb 2009 10:00:33 EST</pubDate>
    </item>
    <item>
      <title>No-Action Letter: Water Works Engineers, LLC</title>
      <link>http://www.sec.gov/divisions/corpfin/cf-noaction/2009/waterworks021809-2a3.htm</link>
      <guid isPermaLink="false">waterworks021809-2a3</guid>
      <pubDate>Thu, 19 Feb 2009 10:30:13 EST</pubDate>
    </item>
    <item>
      <title>No-Action Letter: Anheuser-Busch Companies, Inc.</title>
      <link>http://www.sec.gov/divisions/corpfin/cf-noaction/2009/anheuserbuschcos021809-12h3.htm</link>
      <guid isPermaLink="false">anheuserbuschcos021809-12h3</guid>
      <pubDate>Wed, 18 Feb 2009 14:12:19 EST</pubDate>
    </item>
    <item>
      <title>No-Action Letter: UST Inc.</title>
      <link>http://www.sec.gov/divisions/corpfin/cf-noaction/2009/ust021809-12h3.htm</link>
      <guid isPermaLink="false">ust021809-12h3</guid>
      <pubDate>Wed, 18 Feb 2009 14:12:19 EST</pubDate>
    </item>
    <item>
      <title>Information for EDGAR Filers: Notice to New EDGAR Filers and Form D Filers</title>
      <link>http://www.sec.gov/info/edgar/ednews/eformd.htm</link>
      <guid isPermaLink="false">eformd</guid>
      <pubDate>Tue, 17 Feb 2009 17:20:38 EST</pubDate>
    </item>
    <item>
      <title>No-Action Letter: Telef&#243;nica S.A.</title>
      <link>http://www.sec.gov/divisions/corpfin/cf-noaction/2008/telefonica112408-sec14.htm</link>
      <guid isPermaLink="false">telefonica112408-sec14</guid>
      <pubDate>Tue, 3 Feb 2009 11:23:03 EST</pubDate>
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