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Client Alert

SEC Adopts Regulatory Relief for Smaller Reporting Companies

January 9, 2008

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The SEC recently adopted amendments intended to provide regulatory relief for smaller reporting companies under the Securities Act of 1933 and the Securities Exchange Act of 1934. These amendments, which become effective on February 4, 2008, allow smaller reporting companies with less than $75 million in public float to benefit from scaled-down disclosure and reporting requirements that were previously available to only small business issuers with less than $25 million in public float and revenues. The SEC estimates that nearly 1,600 additional companies will be eligible to use the SEC’s scaled disclosure requirements as a result of the amendments.

Click here to read our client alert summarizing the amendments.

If you have any questions regarding this client alert, please contact either the Womble Carlyle attorney with whom you usually work or one of our Corporate and Securities attorneys at the following link: WCSR Corporate & Securities Lawyers.

Womble Carlyle client alerts are intended to provide general information about significant legal developments and should not be construed as legal advice on any specific facts and circumstances, nor should they be construed as advertisements for legal services.

IRS CIRCULAR 230 NOTICE: To ensure compliance with requirements imposed by the IRS, we inform you that any U.S. tax advice within this client alert is not intended or written to be used, and cannot be used, for the purpose of (i) avoiding penalties under the Internal Revenue Code or (ii) promoting, marketing or recommending to another party any transaction or matter addressed in a client alert.