{"id":1937,"date":"2021-02-09T13:01:13","date_gmt":"2021-02-09T18:01:13","guid":{"rendered":"https:\/\/seci.wpenginepowered.com\/?p=1937"},"modified":"2021-02-09T13:01:13","modified_gmt":"2021-02-09T18:01:13","slug":"a-new-dear-cfo-letter-securities-offerings-and-price-volatility","status":"publish","type":"post","link":"https:\/\/seciblog.pli.edu\/index.php\/a-new-dear-cfo-letter-securities-offerings-and-price-volatility\/","title":{"rendered":"A New \u201cDear CFO\u201d Letter \u2013 Securities Offerings and Price Volatility"},"content":{"rendered":"<p>It has been a while since CorpFin issued a \u201cDear CFO\u201d letter.\u00a0 These sample comment letters, which historically started with the salutation \u201cDear CFO,\u201d advise companies about rapidly emerging disclosure and accounting concerns.\u00a0 On February 8, 2021, with an update in the salutation to \u201cDear Issuer,\u201d the staff issued this \u201c<a href=\"https:\/\/www.sec.gov\/corpfin\/sample-letter-securities-offerings-during-extreme-price-volatility\">Sample Letter to Companies Regarding Securities Offerings During Times of Extreme Price Volatility<\/a>.\u201d<\/p>\n<p>Among the issues the sample letter addresses are:<\/p>\n<ul>\n<li>Providing an appropriate description of the volatility of the company\u2019s stock price,<\/li>\n<li>Including risk factors addressing price volatility, and<\/li>\n<li>Explaining the effects of a potential \u201cshort squeeze\u201d on investors.<\/li>\n<\/ul>\n<p>In these times of volatility and change it will be interesting to see how many \u201cDear Issuer\u201d letters the SEC promulgates.<\/p>\n<p>As always, your thoughts and comments are welcome!<\/p>\n","protected":false},"excerpt":{"rendered":"<p>It has been a while since CorpFin issued a \u201cDear CFO\u201d letter.\u00a0 These sample comment letters, which historically started with the salutation \u201cDear CFO,\u201d advise companies about rapidly emerging disclosure and accounting concerns.\u00a0 On February 8, 2021, with an update in the salutation to \u201cDear Issuer,\u201d the staff issued this \u201cSample Letter to Companies Regarding &hellip; <a href=\"https:\/\/seciblog.pli.edu\/index.php\/a-new-dear-cfo-letter-securities-offerings-and-price-volatility\/\" class=\"more-link\">Continue reading <span class=\"screen-reader-text\">A New \u201cDear CFO\u201d Letter \u2013 Securities Offerings and Price Volatility<\/span> <span class=\"meta-nav\">&rarr;<\/span><\/a><\/p>\n","protected":false},"author":9,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"jetpack_post_was_ever_published":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_memberships_contains_paid_content":false,"footnotes":"","jetpack_publicize_message":"","jetpack_publicize_feature_enabled":true,"jetpack_social_post_already_shared":true,"jetpack_social_options":{"image_generator_settings":{"template":"highway","default_image_id":0,"font":"","enabled":false},"version":2},"_wpas_customize_per_network":false},"categories":[143,242],"tags":[],"coauthors":[154],"class_list":["post-1937","post","type-post","status-publish","format-standard","hentry","category-hot-topic","category-reporting"],"jetpack_publicize_connections":[],"jetpack_featured_media_url":"","jetpack_sharing_enabled":true,"post_mailing_queue_ids":[],"_links":{"self":[{"href":"https:\/\/seciblog.pli.edu\/index.php\/wp-json\/wp\/v2\/posts\/1937","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/seciblog.pli.edu\/index.php\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/seciblog.pli.edu\/index.php\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/seciblog.pli.edu\/index.php\/wp-json\/wp\/v2\/users\/9"}],"replies":[{"embeddable":true,"href":"https:\/\/seciblog.pli.edu\/index.php\/wp-json\/wp\/v2\/comments?post=1937"}],"version-history":[{"count":0,"href":"https:\/\/seciblog.pli.edu\/index.php\/wp-json\/wp\/v2\/posts\/1937\/revisions"}],"wp:attachment":[{"href":"https:\/\/seciblog.pli.edu\/index.php\/wp-json\/wp\/v2\/media?parent=1937"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/seciblog.pli.edu\/index.php\/wp-json\/wp\/v2\/categories?post=1937"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/seciblog.pli.edu\/index.php\/wp-json\/wp\/v2\/tags?post=1937"},{"taxonomy":"author","embeddable":true,"href":"https:\/\/seciblog.pli.edu\/index.php\/wp-json\/wp\/v2\/coauthors?post=1937"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}