On June 4, 2010, the Division of Corporation Finance of the U.S. Securities and Commission updated its Compliance and Disclosure Interpretations (C&DIs) regarding Securities Act sections (http://www.sec.gov/divisions/corpfin/guidance/sasinterp.htm), Securities Act rules (http://www.sec.gov/divisions/corpfin/guidance/securitiesactrules-interps.htm), Securities Act forms (http://www.sec.gov/divisions/corpfin/guidance/safinterp.htm), Regulation S-K (http://www.sec.gov/divisions/corpfin/guidance/regs-kinterp.htm), Exchange Act rules (http://www.sec.gov/divisions/corpfin/guidance/exchangeactrules-interps.htm), Exchange Act Form 8-K (http://www.sec.gov/divisions/corpfin/guidance/8-kinterp.htm), and Regulation FD (http://www.sec.gov/divisions/corpfin/guidance/regfd-interp.htm). We have selected some of the key questions and answers from the updated C&DIs and set them forth below.