SEC to Publicly Release Comment Letters and Responses

July 15, 2004 Advisory
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In a recent press release, the Securities and Exchange Commission ("SEC") announced plans to begin publicly releasing comment letters and filer responses relating to disclosure filings reviewed by its Divisions of Corporation Finance and Investment Management. These comment and response letters are currently only available upon submission of a Freedom of Information Act (FOIA) request or through services that make letters obtained through FOIA available to paid subscribers. The SEC will begin releasing such information with respect to disclosure filings made after August 1, 2004 that are selected for review, although no correspondence will be posted until at least 45 days after the SEC's review of a particular filing is completed.

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