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Securities Act

184 published works

  1. The CLS Blue Sky Blog

    Latham Discusses Form S-8 Simplified

    By Martinyerovi

    On October 15, 2026, the Securities and Exchange Commission’s (SEC’s) Division of Corporation Finance issued new and revised corporation finance interpretations (CFIs) guiding issuers on the use of Form S-8,…

  2. Free Writings + Perspectives

    SEC Remarks at the Small Business Capital Formation Advisory Committee Meeting: The IPO Modernization Initiative and Regulation Crowdfunding

    By Brian Hirshberg, Nicole Veru

    At the October 27, 2026 meeting of the Securities and Exchange Commission’s (the “SEC”) Small Business Capital Formation Advisory Committee (the “SBCFA”), Chair Paul S. Atkins and Commissioner Mark T.…

  3. Free Writings + Perspectives

    New CFIs on Instruction 4 to Item 2.01 of Form 8-K (and Some Clean-up Changes)

    By Liz Walsh

    On October 21, 2026, the Staff of the Securities and Exchange Commission’s Division of Corporation Finance published a handful of new Corporation Finance Interpretations, or CFIs, as well as revised…

  4. Free Writings + Perspectives

    Division of Corporation Finance Updates and Withdraws Dated CFIs

    By Liz Walsh

    On September 26, the Securities and Exchange Commission’s Division of Corporation Finance continued its ongoing efforts to update and revise the Staff guidance in the form of Corporation Finance Interpretations,…

  5. The CLS Blue Sky Blog

    How to Advise Token Developers in Light of Proposed SEC Regulation Crypto Assets

    By Renholding

    For a decade, a development team that wanted to distribute tokens in the U.S. or to U.S. persons had two realistic options: attempt an SEC registration that, basically, no one…

  6. The CLS Blue Sky Blog

    Shadow SEC Statement No. 14: Reject the Clarity Act

    By Renholding

    Both Congress in the Clarity Act and the SEC in Regulation Crypto are moving to redefine the playing field for cryptocurrency.  We will address each in a separate statement. We…

  7. Free Writings + Perspectives

    New CFIs on Securities Act Registration Statement Fees and Form S-1 Incorporation by Reference

    By Liz Walsh

    The Securities and Exchange Commission’s Division of Corporation Finance ushered in the Labor Day weekend holiday by publishing several new Corporation Finance Interpretations (“CFIs”) relating to Securities Act registration statement…

  8. Corporate and Securities Law

    SEC Proposes “Regulation Crypto Assets,” Creating a Tailored Offering Framework for Crypto Investment Contracts

    By Andrew Arbuckle, Scott Gootee, Eric Mikkelson

    On August 18, 2026, the Securities and Exchange Commission (SEC) proposed Regulation Crypto Assets, a new registration-exempt offering framework designed specifically for crypto assets. The proposal would create two exemptions from…

  9. Free Writings + Perspectives

    New SEC Proposed Rule: Regulation Crypto Assets

    By Evan Eldridge, Liz Walsh

    On August 18, 2026, the Securities and Exchange Commission (the “SEC”) proposed rules (the “Proposal”) titled “Regulation Crypto Assets,” that, if adopted, would create a tailored offering regime for certain…

  10. Global Financial Regulatory Blog

    SEC Proposes to Make Electronic Delivery the New Normal

    By Latham & Watkins

    The proposal would establish an opt-out model in which e-delivery is presumed unless a recipient affirmatively elects to receive paper. By Michele M. Anderson, Alexander F. Cohen, Paul M. Dudek,…