Law Blog Tag: Tandy Letter

SEC Eliminates The “Tandy Letter”

December 20, 2016 in Regulation S-K, Regulation S-X, SEC

On October 5, 2016, the SEC Division of Corporation Finance (CorpFin) announced that, effective immediately, it would no longer require companies to include “Tandy” letter representations in comment letter response or registration acceleration requests addressed to the SEC. Background Beginning in the 1970s the SEC began to require an affirmative statement from the company acknowledging Read the full article…