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    <RIN_INFO>
        <RIN>3235-AL77</RIN>
        <PUBLICATION>
            <PUBLICATION_ID>201804</PUBLICATION_ID>
            <PUBLICATION_TITLE>Unified Agenda of Federal Regulatory and Deregulatory Actions</PUBLICATION_TITLE>
        </PUBLICATION>
        <AGENCY>
            <CODE>3235</CODE>
            <NAME>Securities and Exchange Commission</NAME>
            <ACRONYM>SEC</ACRONYM>
        </AGENCY>
        <RULE_TITLE>Amendments to Financial Disclosures About Acquired Businesses</RULE_TITLE>
        <ABSTRACT><![CDATA[<!DOCTYPE html>
<html>
<head>
</head>
<body>
<p>The Division is considering recommending that the Commission propose amendments to Regulation S-X that affect the disclosure of financial information of acquired businesses.</p>
</body>
</html>]]></ABSTRACT>
        <PRIORITY_CATEGORY>Substantive, Nonsignificant</PRIORITY_CATEGORY>
        <RIN_STATUS>Previously Published in The Unified Agenda</RIN_STATUS>
        <RULE_STAGE>Proposed Rule Stage</RULE_STAGE>
        <MAJOR>Undetermined</MAJOR>
        <UNFUNDED_MANDATE_LIST>
            <UNFUNDED_MANDATE>No</UNFUNDED_MANDATE>
        </UNFUNDED_MANDATE_LIST>
        <EO_13771_DESIGNATION>Independent agency</EO_13771_DESIGNATION>
        <CFR_LIST>
            <CFR>Not Yet Determined</CFR>
        </CFR_LIST>
        <LEGAL_AUTHORITY_LIST>
            <LEGAL_AUTHORITY>15 U.S.C. 77g</LEGAL_AUTHORITY>
            <LEGAL_AUTHORITY>15 U.S.C. 77j</LEGAL_AUTHORITY>
            <LEGAL_AUTHORITY>15 U.S.C. 77s(a)</LEGAL_AUTHORITY>
            <LEGAL_AUTHORITY>15 U.S.C. 772-3</LEGAL_AUTHORITY>
            <LEGAL_AUTHORITY>15 U.S.C. 78c(b)</LEGAL_AUTHORITY>
            <LEGAL_AUTHORITY>15 U.S.C. 77l</LEGAL_AUTHORITY>
            <LEGAL_AUTHORITY>15 U.S.C. 77m</LEGAL_AUTHORITY>
            <LEGAL_AUTHORITY>15 U.S.C. 77o(d)</LEGAL_AUTHORITY>
            <LEGAL_AUTHORITY>15 U.S.C. 77w</LEGAL_AUTHORITY>
            <LEGAL_AUTHORITY>15 U.S.C. 77mm</LEGAL_AUTHORITY>
        </LEGAL_AUTHORITY_LIST>
        <LEGAL_DLINE_LIST/>
        <RPLAN_ENTRY>No</RPLAN_ENTRY>
        <TIMETABLE_LIST>
            <TIMETABLE>
                <TTBL_ACTION>ANPRM</TTBL_ACTION>
                <TTBL_DATE>10/01/2015</TTBL_DATE>
                <FR_CITATION>80 FR 59083</FR_CITATION>
            </TIMETABLE>
            <TIMETABLE>
                <TTBL_ACTION>ANPRM Comment Period End</TTBL_ACTION>
                <TTBL_DATE>11/30/2015</TTBL_DATE>
            </TIMETABLE>
            <TIMETABLE>
                <TTBL_ACTION>NPRM</TTBL_ACTION>
                <TTBL_DATE>10/00/2018</TTBL_DATE>
            </TIMETABLE>
        </TIMETABLE_LIST>
        <RFA_REQUIRED>Undetermined</RFA_REQUIRED>
        <GOVT_LEVEL_LIST>
            <GOVT_LEVEL>Undetermined</GOVT_LEVEL>
        </GOVT_LEVEL_LIST>
        <FEDERALISM>Undetermined</FEDERALISM>
        <PRINT_PAPER>No</PRINT_PAPER>
        <INTERNATIONAL_INTEREST>No</INTERNATIONAL_INTEREST>
        <AGENCY_CONTACT_LIST>
            <CONTACT>
                <FIRST_NAME>Todd</FIRST_NAME>
                <LAST_NAME>Hardiman</LAST_NAME>
                <TITLE>Division of Corporation Finance</TITLE>
                <AGENCY>
                    <CODE>3235</CODE>
                    <NAME>Securities and Exchange Commission</NAME>
                    <ACRONYM>SEC</ACRONYM>
                </AGENCY>
                <PHONE>202 551-3516</PHONE>
                <EMAIL>hardimant@sec.gov</EMAIL>
                <MAILING_ADDRESS>
                    <STREET_ADDRESS>100 F Street NE,</STREET_ADDRESS>
                    <CITY>Washington</CITY>
                    <STATE>DC</STATE>
                    <ZIP>20549</ZIP>
                </MAILING_ADDRESS>
            </CONTACT>
            <CONTACT>
                <FIRST_NAME>Patrick</FIRST_NAME>
                <LAST_NAME>Gilmore</LAST_NAME>
                <TITLE>Deputy Chief Accountant, Division of Corporation Finance</TITLE>
                <AGENCY>
                    <CODE>3235</CODE>
                    <NAME>Securities and Exchange Commission</NAME>
                    <ACRONYM>SEC</ACRONYM>
                </AGENCY>
                <PHONE>202 551-3406</PHONE>
                <EMAIL>gilmorep@sec.gov</EMAIL>
                <MAILING_ADDRESS>
                    <STREET_ADDRESS>100 F Street NE,</STREET_ADDRESS>
                    <CITY>Washington</CITY>
                    <STATE>DC</STATE>
                    <ZIP>20549</ZIP>
                </MAILING_ADDRESS>
            </CONTACT>
        </AGENCY_CONTACT_LIST>
    </RIN_INFO>
</REGINFO_RIN_DATA>
