On January 23, 2026, continuing its process of updating C&DIs, CorpFin announced three additional sets of revisions and withdrawals.  This first announcement addresses a number of C&DIs related to Securities Act issues, including delayed or continuous offerings and abandoned offerings.  A number of proxy and tender offer related issues are addressed in this second announcement.  CorpFin’s third announcement addresses executive compensation disclosures in a spin-off transaction setting.

As always, your thoughts and comments are welcome.