Division of Corporation Finance

Concise Directory of Division Offices

This page contains a concise directory of contact information for the various Division offices, as well as some useful email addresses. For information about the appropriate office to which to direct your inquiry and ways you may contact Division offices, please consult Overview of the Legal and Regulatory Policy Offices.

• Telephone Numbers for the Office of the Director
   
• Telephone Numbers for Disclosure Operations Offices
   
• Telephone Numbers for Legal and Regulatory Policy Offices
   
• E-Mail Addresses

Office of the Director

Disclosure Operations Offices

Legal and Regulatory Policy Offices

E-Mail Addresses

cfletters@sec.gov

This mailbox may be used only to send requests for no-action, interpretive or exemptive letters to the Division of Corporation Finance. Remember that your e-mail is not confidential, and others may intercept and read your e-mail. Requests should include the telephone number of the requestor. Requests for letters submitted through this mailbox will be processed by the staff in the same manner as requests submitted in paper.

To contact the Division of Corporation Finance by on-line form with a question about the Securities Act of 1933, the Securities Exchange Act of 1934 or the Trust Indenture Act of 1939, please visit Division of Corporation Finance -- Overview of the Legal and Regulatory Policy Offices. Questions submitted electronically will be processed by the staff in the same manner as telephone calls.

dcaoletters@sec.gov

This mailbox may be used to send requests for interpretations, accommodations or waivers of financial reporting and disclosure requirements to the Division of Corporation Finance’s Office of Chief Accountant. Remember that your e-mail is not confidential, and others may intercept and read your e-mail. In order to facilitate proper routing, please include in the body of the e-mail: company name, date of letter, correspondent’s name, CIK number, Assistant Director Office No., and file number. Correspondence must be attached to the e-mail as a pdf file. Letters will be processed by the staff in the same manner as requests submitted in paper.

smallbusiness@sec.gov

Use this electronic mailbox to ask questions and submit comments on the SEC’s rules and programs affecting small businesses and private equity securities offerings, including venture capital financings. Included among these rules and programs are:

• Regulation D (Rules 504, 505 and 506), Section 3(a)(11) and Rule 147, which provide exemptions for limited and intrastate securities offerings from the requirement that all securities offerings be registered with the SEC;
   
• SEC disclosure rules applicable to smaller reporting companies that file registration statements for securities offerings and periodic reports with the SEC;
   
• Regulation A, which provides a simplified "registration-like" procedure for securities offerings not exceeding $5 million;
   
• Rule 701, which accommodates grants of stock options and other equity incentive compensation to employees by non-Exchange Act reporting companies, both domestic and foreign; and
   
• the SEC Government-Business Forum on Small Business Capital Formation, a conference conducted annually by the SEC.

You may also use this mailbox to seek information on the relationship between the federal and state securities law regulatory systems. You should include your telephone number in all messages sent to this mailbox.

This mailbox should not be used to submit requests for interpretative or “no-action” letters or policy advice in areas other than those set forth immediately above. Such requests should be sent in traditional written form or by e-mail and addressed to the Chief Counsel of the appropriate SEC division — Corporation Finance, Market Regulation or Investment Management — depending upon the nature of the specific matter involved.

shareholderproposals@sec.gov

This mailbox may be used to send requests for no-action relief under rule 14a-8 and related correspondence to the Division of Corporation Finance. This mailbox should not be used to submit other types of no-action requests or correspondence. Please include your name and telephone number in any submission directed to this mailbox. Remember that your e-mail is not confidential, and others may intercept and read your e-mail. We will process no-action requests and related correspondence received through this mailbox in the same manner as requests and correspondence submitted in paper.

rule-comments@sec.gov

You may submit comments on proposed rules either in writing, as explained on the first page of each rule proposal, or via e-mail. Proposed rules can be found on the SEC Proposed Rules page of the SEC website. Comments on proposed rules received either electronically or in writing will be made available to the public.

webtech@sec.gov

Questions about the EDGAR System and the EDGAR materials available on the EDGAR site may be directed to this address.