Here's a hint, it has nothing to do with Cystic Fibrosis or the University of Central Florida (sorry, fighting Patriots!).
CF Disclosure Guidance is a collection of guidance letters released by the SEC's Division of Corporate Finance. The SEC has issued five CF Disclosure Guidance letters since September 14, 2011, covering the following topics:
- Topic No. 1: Staff Observations in the Review of Forms 8-K Filed to Report Reverse Mergers and Similar Transactions (9/14/11)
- Topic No. 2: Cybersecurity (10/13/11)
- Topic No. 3: Staff Observations in the Review of Promotional and Sales Material Submitted Pursuant to Securities Act Industry Guide 5 (12/19/11)
- Topic No. 4: European Sovereign Debt Exposures (1/6/12)
- Topic No. 5: Staff Observations Regarding Disclosures of Smaller Financial Institutions (4/20/12)
The purpose of CF Disclosure Guidance is to put issuers on notice of frequent SEC comment letter topics. The CF Disclosure Guidance is available on the SEC's website here: http://sec.gov/divisions/corpfin/cfdisclosure.shtml#cfguidancetopics
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