Comment Letter - SEC’s proposal on disclosure requirements for certain registered debt offerings

3 Dec 2018 PDF
Subject AccountingLink
Publications Comment Letters


In our comment letter, we support the SEC’s efforts to simplify and streamline the financial disclosure requirements under S-X Rules 3-10 and 3-16 for registrants that conduct registered guaranteed or collateralized debt offerings. However, we make certain recommendations to help both investors and registrants benefit from the rule changes.

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