In support of the Commission’s
mission to protect investors,
maintain fair, orderly, and
efficient markets, and facilitate
capital formation, the Division of
Corporation Finance seeks to ensure
that investors are provided with
material information in order to
make informed investment decisions,
both when a company initially offers
its securities to the public and on
an ongoing basis as it continues to
give information to the marketplace.
The Division also provides
interpretive assistance to companies
with respect to SEC rules and forms
and makes recommendations to the
Commission regarding new rules and
revisions to existing rules.
Erik Gerding
Director, Division of Corporation
Finance
