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Code of Federal Regulations (Last Updated: July 5, 2024) |
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Title 17 - Commodity and Securities Exchanges |
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Chapter II - Securities and Exchange Commission |
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Part 228 - [Reserved] |
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Subpart A - Regulation S-B |
§ 228.601T - Item 601T) Item 601T of Regulation S-B.
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Any issuer that may rely upon the alternative disclosure requirement of § 228.304T shall comply with § 228.601(b)(16) in the following manner:
(a) If Arthur Andersen LLP (or a foreign affiliate of Arthur Andersen LLP) has already provided the issuer with a letter addressed to the Commission stating whether it agrees or disagrees with the statements made by the registrant in response to § 228.304(c), the issuer must comply with § 228.601(b)(16).
(b) If Arthur Andersen LLP (or a foreign affiliate of Arthur Andersen LLP) has not provided the issuer with this letter and the issuer cannot obtain it after reasonable efforts, the issuer need not comply with § 228.601(b)(16).
(c) This temporary section will expire on December 31, 2002.
Effective Date Note: At 67 FR 13536, Mar. 22, 2002, § 228.601T was added effective Mar. 18, 2002 through Dec. 31, 2002.