3235-AL88 201710 The Regulatory Plan and the Unified Agenda of Federal Regulatory and Deregulatory Actions 3235 Securities and Exchange Commission SEC Simplification of Disclosure Requirements for Emerging Growth Companies and Forward Incorporation by Reference on Form S-1 for Smaller Reporting Companies

The Commission adopted interim final rules to implement sections 71003 and 84001 of the FAST Act, which revise Forms S-1 and F-1 to permit emerging growth companies to omit financial information for certain historical periods and revise Form S-1 to permit forward incorporation by reference for smaller reporting companies. The Commission also requested comment on the interim final rules.

]]> Substantive, Nonsignificant Previously Published in The Unified Agenda Long-Term Actions Undetermined No Independent agency 17 CFR 229.512 17 CFR 239.11 17 CFR 239.31 15 U.S.C. 77f 15 U.S.C. 77g 15 U.S.C. 77h 15 U.S.C. 77j Pub. L. 114-94, secs. 71003 and 84001 Pub. L. 112-106, sec. 102 15 U.S.C. 77s No Interim Final Rule 01/19/2016 81 FR 2743 Interim Final Rule Effective 01/19/2016 Interim Final Rule Comment Period End 02/18/2016 Next Action Undetermined To Be Determined No Businesses None No www.sec.gov/rules/interim/2016/33-10003.pdf No No Steven Hearne G. Division of Corporation Finance 3235 Securities and Exchange Commission SEC 202 551-3430 hearnes@sec.gov 100 F Street NE, Washington DC 20549