SEC© Comment and Response Letters

Since August 2004, the SEC has been publicly releasing comment and response letters relating to disclosure filings made after August 1, 2004, and reviewed by the Division of Corporation Finance and the Division of Investment Management.

The Correspondence filings are released not less than 45 days after the staff has completed a filing review.

To search for Comment and Response Letters released by the SEC© use the following : http://sec.gov/answers/edgarletters.htm