Self-Regulatory Organizations; NYSE Arca, Inc.; Order Granting Accelerated Approval of Proposed Rule Change Relating to the Listing and Trading of Shares of the NETS Tokyo Stock Exchange REIT Index Fund, 40417-40418 [E8-15888]
Download as PDF
Federal Register / Vol. 73, No. 135 / Monday, July 14, 2008 / Notices
SECURITIES AND EXCHANGE
COMMISSION
[Release No. 34–58113; File No. SR–
NYSEArca–2008–40]
Self-Regulatory Organizations; NYSE
Arca, Inc.; Order Granting Accelerated
Approval of Proposed Rule Change
Relating to the Listing and Trading of
Shares of the NETS Tokyo Stock
Exchange REIT Index Fund
July 7, 2008.
I. Introduction
On May 22, 2008, NYSE Arca, Inc.
(‘‘NYSE Arca’’ or ‘‘Exchange’’), through
its wholly owned subsidiary, NYSE
Arca Equities, Inc. (‘‘NYSE Arca
Equities’’), filed with the Securities and
Exchange Commission (‘‘Commission’’),
pursuant to Section 19(b)(1) of the
Securities Exchange Act of 1934
(‘‘Act’’) 1 and Rule 19b–4 thereunder,2 a
proposed rule change to list and trade
the shares (‘‘Shares’’) of the NETSTM
Tokyo Stock Exchange REIT Index Fund
(‘‘Fund’’) issued by the NETS Trust
(‘‘Trust’’). The proposed rule change
was published for comment in the
Federal Register on June 6, 2008.3 The
Commission received no comments on
the proposal. This order approves the
proposed rule change.
II. Description of the Proposal
The Exchange proposes to list and
trade the Shares pursuant to NYSE Arca
Equities Rule 5.2(j)(3), the Exchange’s
listing standards for Investment
Company Units (‘‘ICUs’’).4 The Fund
seeks to provide investment results that
correspond generally to the price and
yield performance, before fees and
expenses, of publicly-traded securities
in the aggregate in the Japanese market,
as represented by the Tokyo Stock
Exchange REIT Index (‘‘Index’’). The
Index is a market capitalization
weighted index consisting of stocks of
all of the real estate investment trusts
traded primarily on the Tokyo Stock
Exchange. Detailed descriptions of the
Fund, the Index, procedures for creating
and redeeming Shares, transaction fees
and expenses, dividends, distributions,
taxes, and reports to be distributed to
115 U.S.C.
78s(b)(1).
240.19b–4.
3 See Securities Exchange Act Release No. 57906
(June 2, 2008), 73 FR 32377.
4 ICUs are securities that represent interests in a
registered investment company that holds securities
comprising, or otherwise based on or representing
an interest in, an index or portfolio of securities (or
holds securities in another registered investment
company that holds securities comprising, or
otherwise based on or representing an interest in,
an index or portfolio of securities). See NYSE Arca
Equities Rule 5.2(j)(3).
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217 CFR
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17:08 Jul 11, 2008
Jkt 214001
40417
beneficial owners of the Shares can be
found in the Registration Statement 5 or
on the Fund’s Web site (https://
www.netsetfs.com), as applicable.
This proposed rule change is required
because the Index does not meet all of
the ‘‘generic’’ listing requirements of
Commentary .01(a)(B) to NYSE Arca
Equities Rule 5.2(j)(3) applicable to
listing of ICUs based on international or
global indexes. The Index meets all such
requirements except for those set forth
in Commentary .01(a)(B)(2).
Commentary .01(a)(B)(2) to NYSE Arca
Equities Rule 5.2(j)(3) provides that
component stocks that in the aggregate
account for at least 90% of the weight
of the index or portfolio each shall have
a minimum worldwide monthly trading
volume during each of the last six
months of at least 250,000 shares; for
the period of October 2007 up to and
including March 2008, component
stocks that in the aggregate accounted
for at least 90% of the weight of the
Index had a minimum worldwide
monthly trading volume of 2,918 shares.
The Exchange represents that: (1)
Except for Commentary .01(a)(B)(2) to
NYSE Arca Equities Rule 5.2(j)(3), the
Shares currently satisfy all of the
generic listing standards under NYSE
Arca Equities Rule 5.2(j)(3); (2) the
continued listing standards under NYSE
Arca Equities Rules 5.2(j)(3) and
5.5(g)(2) applicable to ICUs shall apply
to the Shares; and (3) the Trust is
required to comply with Rule 10A–3
under the Act 6 for the initial and
continued listing of the Shares. In
addition, the Exchange represents that
the Shares will comply with all other
requirements applicable to ICUs
including, but not limited to,
requirements relating to the
dissemination of key information such
as the Index value and Intraday
Indicative Value, rules governing the
trading of equity securities, trading
hours, trading halts, surveillance, and
Information Bulletin to ETP Holders, as
set forth in prior Commission orders
approving the generic listing rules
applicable to the listing and trading of
ICUs.7
III. Discussion and Commission’s
Findings
The Commission has carefully
reviewed the proposed rule change and
finds that it is consistent with the
requirements of Section 6 of the Act 8
and the rules and regulations
thereunder applicable to a national
securities exchange.9 In particular, the
Commission finds that the proposal is
consistent with Section 6(b)(5) of the
Act,10 which requires, among other
things, that the Exchange’s rules be
designed to promote just and equitable
principles of trade, to remove
impediments to and perfect the
mechanism of a free and open market
and a national market system, and, in
general, to protect investors and the
public interest.
Although the Index does not meet the
generic listing requirement that
component stocks accounting in the
aggregate for at least 90% of the weight
of the index have a minimum
worldwide monthly trading volume
during each of the last six months of at
least 250,000 shares, the Commission
believes that the proposed rule change
should not significantly affect the
protection of investors or the public
interest or impose any significant
burden on competition. Commentary
.01(a)(B) was designed to, in
conjunction with other listing
requirements, ensure that ICUs listed on
the Exchange are sufficiently broadbased in scope to be not readily
susceptible to manipulation.11 In
approving these standards, the
Commission believed that, taken
together, they are reasonably designed
to ensure that securities with substantial
market capitalization and trading
volume account for a substantial portion
of any underlying index or portfolio
that, when applied in conjunction with
the other applicable listing
requirements, would permit the listing
and trading only of products that are
sufficiently broad-based in scope to
minimize potential manipulation.12 In
this case, the Commission believes that
the global notional volume traded
(number of shares traded multiplied by
5 See the Trust’s Registration Statement on Form
N–1A, dated February 13, 2008 (File Nos. 333–
147077 and 811–22140) (‘‘Registration Statement’’).
6 17 CFR 240.10A–3.
7 See, e.g., Securities Exchange Act Release Nos.
55621 (April 12, 2007), 72 FR 19571 (April 18,
2007) (SR–NYSEArca–2006–86) (approving generic
listing standards for ICUs based on international or
global indexes); 44551 (July 12, 2001), 66 FR 37716
(July 19, 2001) (SR–PCX–2001–14) (approving
generic listing standards for ICUs and Portfolio
Depositary Receipts); and 41983 (October 6, 1999),
64 FR 56008 (October 15, 1999) (SR–PCX–98–29)
(approving rules for the listing and trading of ICUs).
See also e-mail from Michael Cavalier, Associate
General Counsel, NYSE Euronext, to Christopher W.
Chow, Special Counsel, Commission, dated June 2,
2008.
8 15 U.S.C. 78f.
9 In approving this proposed rule change the
Commission has considered the proposed rule’s
impact on efficiency, competition, and capital
formation. See 15 U.S.C. 78c(f).
10 15 U.S.C. 78f(b)(5).
11 See Securities Exchange Act Release No. 55621
(April 12, 2007), 72 FR 19571, 19574 (April 18,
2007) (SR–NYSEArca–2006–86) (order approving
generic listing standards for ICUs based on global
or international indexes).
12 Id. at 19576.
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14JYN1
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Federal Register / Vol. 73, No. 135 / Monday, July 14, 2008 / Notices
price of security) of Index components
indicates that the Shares should not be
readily susceptible to manipulation: for
the period of October 2007 up to and
including March 2008, component
stocks that in the aggregate accounted
for 93.42% of the weight of the Index
each had global notional volume traded
per month of at least $25,000,000,
averaged over the last six months. In
addition, the Commission notes the
Exchange’s representation that the
Shares satisfy all of the other generic
listing standards under NYSE Arca
Equities Rule 5.2(j)(3), which includes:
(1) Commentary .01(a)(B)(1), which
establishes a minimum market value of
index component stocks that in the
aggregate account for at least 90% of the
weight of the underlying index; (2)
Commentary .01(a)(B)(3), which
prohibits (a) the most heavily weighted
component stock from exceeding 25%
of the weight of the underlying index,
and (b) the five most heavily weighted
component stocks from exceeding 60%
of the weight of the underlying index;
and (3) Commentary .01(a)(B)(4), which
establishes (in certain circumstances) a
minimum number of component stocks
for an underlying index.
The Commission notes that the
Exchange represented that the Shares
will be subject to all of its continued
listing standards applicable to ICUs and
all other requirements applicable to
ICUs, and that the Trust is required to
comply with Rule 10A–3 under the
Act.13 The Commission also notes that
it has previously approved the listing
and trading of derivative securities
products based on indexes that were
composed of stocks that did not meet
certain quantitative generic listing
criteria, including Commentary
.01(a)(B)(2) to NYSE Arca Equities Rule
5.2(j)(3).14
IV. Conclusion
It is therefore ordered, pursuant to
Section 19(b)(2) of the Act,15 that the
proposed rule change (SR–NYSEArca–
2008–40) be, and it hereby is, approved.
For the Commission, by the Division of
Trading and Markets, pursuant to delegated
authority.16
Florence E. Harmon,
Acting Secretary.
[FR Doc. E8–15888 Filed 7–11–08; 8:45 am]
pwalker on PROD1PC71 with NOTICES
13 See
17 CFR 240.10A–3.
e.g., Securities Exchange Act Release No.
56695 (October 24, 2007), 72 FR 61413 (October 30,
2007) (SR–NYSEArca–2007–111).
15 15 U.S.C. 78s(b)(2).
16 17 CFR 200.30–3(a)(12).
14 See,
18:09 Jul 11, 2008
[Release No. 34–58121; File No. PCAOB–
2008–03]
Public Company Accounting Oversight
Board; Notice of Filing of Proposed
Changes Regarding Ethics and
Independence Rule 3526,
Communication With Audit
Committees Concerning
Independence, Amendment to Interim
Independence Standards, and
Amendment to Rule 3523, Tax Services
for Persons in Financial Reporting
Oversight Roles
July 9, 2008.
Pursuant to Section 107(b) of the
Sarbanes-Oxley Act of 2002 (the ‘‘Act’’),
notice is hereby given that on April 24,
2008, the Public Company Accounting
Oversight Board (the ‘‘Board’’ or the
‘‘PCAOB’’) filed with the Securities and
Exchange Commission (the
‘‘Commission’’ or ‘‘SEC’’) the proposed
rule changes described in Items I, II, and
III below, which items have been
prepared by the Board. The Commission
is publishing this notice to solicit
comments on the proposed rules from
interested persons.
I. Board’s Statement of the Terms of
Substance of the Proposed Rule Change
On April 22, 2008, the Board adopted
Ethics and Independence Rule 3526,
Communication with Audit Committees
Concerning Independence, an
amendment to the Board’s Interim
Independence Standards, and an
amendment to Rule 3523, Tax Services
for Persons in Financial Reporting
Oversight Roles. The proposed rule
change text is set out below. Language
deleted by the amendment to Rule 3523
is in brackets. Language that is added by
the amendment to Rule 3523 is
italicized.
Rules of the Board
*
*
*
*
*
Section 3. Professional Standards
*
*
*
*
*
*
*
Part 5—Ethics
*
*
*
Subpart I—Independence
*
*
*
*
*
Rule 3523. Tax Services for Persons in
Financial Reporting Oversight Roles
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A registered public accounting firm is
not independent of its audit client if the
firm, or any affiliate of the firm, during
the [audit and] professional engagement
period provides any tax service to a
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person in a financial reporting oversight
role at the audit client, or an immediate
family member of such person, unless—
(a) The person is in a financial
reporting oversight role at the audit
client only because he or she serves as
a member of the board of directors or
similar management or governing body
of the audit client;
(b) The person is in a financial
reporting oversight role at the audit
client only because of the person’s
relationship to an affiliate of the entity
being audited—
(1) Whose financial statements are not
material to the consolidated financial
statements of the entity being audited;
or
(2) Whose financial statements are
audited by an auditor other than the
firm or an associated person of the firm;
or
(c) The person was not in a financial
reporting oversight role at the audit
client before a hiring, promotion, or
other change in employment event and
the tax services are—
(1) Provided pursuant to an
engagement in process before the hiring,
promotion, or other change in
employment event; and
(2) Completed on or before 180 days
after the hiring or promotion event.
Note: In an engagement for an audit client
whose financial statements for the first time
will be required to be audited pursuant to the
standards of the PCAOB, the provision of tax
services to a person covered by Rule 3523
before the earlier of the date that the firm: (1)
Signed an initial engagement letter or other
agreement to perform an audit pursuant to
the standards of the PCAOB, or (2) began
procedures to do so, does not impair a
registered public accounting firm’s
independence under Rule 3523.
*
*
*
*
*
Rule 3526. Communication With Audit
Committees Concerning Independence
A registered public accounting firm
must—
(a) Prior to accepting an initial
engagement pursuant to the standards of
the PCAOB—
(1) Describe, in writing, to the audit
committee of the issuer, all
relationships between the registered
public accounting firm or any affiliates
of the firm and the potential audit client
or persons in financial reporting
oversight roles at the potential audit
client that, as of the date of the
communication, may reasonably be
thought to bear on independence;
(2) Discuss with the audit committee
of the issuer the potential effects of the
relationships described in subsection
(a)(1) on the independence of the
registered public accounting firm,
E:\FR\FM\14JYN1.SGM
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Agencies
[Federal Register Volume 73, Number 135 (Monday, July 14, 2008)]
[Notices]
[Pages 40417-40418]
From the Federal Register Online via the Government Printing Office [www.gpo.gov]
[FR Doc No: E8-15888]
[[Page 40417]]
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SECURITIES AND EXCHANGE COMMISSION
[Release No. 34-58113; File No. SR-NYSEArca-2008-40]
Self-Regulatory Organizations; NYSE Arca, Inc.; Order Granting
Accelerated Approval of Proposed Rule Change Relating to the Listing
and Trading of Shares of the NETS Tokyo Stock Exchange REIT Index Fund
July 7, 2008.
I. Introduction
On May 22, 2008, NYSE Arca, Inc. (``NYSE Arca'' or ``Exchange''),
through its wholly owned subsidiary, NYSE Arca Equities, Inc. (``NYSE
Arca Equities''), filed with the Securities and Exchange Commission
(``Commission''), pursuant to Section 19(b)(1) of the Securities
Exchange Act of 1934 (``Act'') \1\ and Rule 19b-4 thereunder,\2\ a
proposed rule change to list and trade the shares (``Shares'') of the
NETSTM Tokyo Stock Exchange REIT Index Fund (``Fund'')
issued by the NETS Trust (``Trust''). The proposed rule change was
published for comment in the Federal Register on June 6, 2008.\3\ The
Commission received no comments on the proposal. This order approves
the proposed rule change.
---------------------------------------------------------------------------
\1\15 U.S.C. 78s(b)(1).
\2\17 CFR 240.19b-4.
\3\ See Securities Exchange Act Release No. 57906 (June 2,
2008), 73 FR 32377.
---------------------------------------------------------------------------
II. Description of the Proposal
The Exchange proposes to list and trade the Shares pursuant to NYSE
Arca Equities Rule 5.2(j)(3), the Exchange's listing standards for
Investment Company Units (``ICUs'').\4\ The Fund seeks to provide
investment results that correspond generally to the price and yield
performance, before fees and expenses, of publicly-traded securities in
the aggregate in the Japanese market, as represented by the Tokyo Stock
Exchange REIT Index (``Index''). The Index is a market capitalization
weighted index consisting of stocks of all of the real estate
investment trusts traded primarily on the Tokyo Stock Exchange.
Detailed descriptions of the Fund, the Index, procedures for creating
and redeeming Shares, transaction fees and expenses, dividends,
distributions, taxes, and reports to be distributed to beneficial
owners of the Shares can be found in the Registration Statement \5\ or
on the Fund's Web site (https://www.netsetfs.com), as applicable.
---------------------------------------------------------------------------
\4\ ICUs are securities that represent interests in a registered
investment company that holds securities comprising, or otherwise
based on or representing an interest in, an index or portfolio of
securities (or holds securities in another registered investment
company that holds securities comprising, or otherwise based on or
representing an interest in, an index or portfolio of securities).
See NYSE Arca Equities Rule 5.2(j)(3).
\5\ See the Trust's Registration Statement on Form N-1A, dated
February 13, 2008 (File Nos. 333-147077 and 811-22140)
(``Registration Statement'').
---------------------------------------------------------------------------
This proposed rule change is required because the Index does not
meet all of the ``generic'' listing requirements of Commentary
.01(a)(B) to NYSE Arca Equities Rule 5.2(j)(3) applicable to listing of
ICUs based on international or global indexes. The Index meets all such
requirements except for those set forth in Commentary .01(a)(B)(2).
Commentary .01(a)(B)(2) to NYSE Arca Equities Rule 5.2(j)(3) provides
that component stocks that in the aggregate account for at least 90% of
the weight of the index or portfolio each shall have a minimum
worldwide monthly trading volume during each of the last six months of
at least 250,000 shares; for the period of October 2007 up to and
including March 2008, component stocks that in the aggregate accounted
for at least 90% of the weight of the Index had a minimum worldwide
monthly trading volume of 2,918 shares.
The Exchange represents that: (1) Except for Commentary
.01(a)(B)(2) to NYSE Arca Equities Rule 5.2(j)(3), the Shares currently
satisfy all of the generic listing standards under NYSE Arca Equities
Rule 5.2(j)(3); (2) the continued listing standards under NYSE Arca
Equities Rules 5.2(j)(3) and 5.5(g)(2) applicable to ICUs shall apply
to the Shares; and (3) the Trust is required to comply with Rule 10A-3
under the Act \6\ for the initial and continued listing of the Shares.
In addition, the Exchange represents that the Shares will comply with
all other requirements applicable to ICUs including, but not limited
to, requirements relating to the dissemination of key information such
as the Index value and Intraday Indicative Value, rules governing the
trading of equity securities, trading hours, trading halts,
surveillance, and Information Bulletin to ETP Holders, as set forth in
prior Commission orders approving the generic listing rules applicable
to the listing and trading of ICUs.\7\
---------------------------------------------------------------------------
\6\ 17 CFR 240.10A-3.
\7\ See, e.g., Securities Exchange Act Release Nos. 55621 (April
12, 2007), 72 FR 19571 (April 18, 2007) (SR-NYSEArca-2006-86)
(approving generic listing standards for ICUs based on international
or global indexes); 44551 (July 12, 2001), 66 FR 37716 (July 19,
2001) (SR-PCX-2001-14) (approving generic listing standards for ICUs
and Portfolio Depositary Receipts); and 41983 (October 6, 1999), 64
FR 56008 (October 15, 1999) (SR-PCX-98-29) (approving rules for the
listing and trading of ICUs). See also e-mail from Michael Cavalier,
Associate General Counsel, NYSE Euronext, to Christopher W. Chow,
Special Counsel, Commission, dated June 2, 2008.
---------------------------------------------------------------------------
III. Discussion and Commission's Findings
The Commission has carefully reviewed the proposed rule change and
finds that it is consistent with the requirements of Section 6 of the
Act \8\ and the rules and regulations thereunder applicable to a
national securities exchange.\9\ In particular, the Commission finds
that the proposal is consistent with Section 6(b)(5) of the Act,\10\
which requires, among other things, that the Exchange's rules be
designed to promote just and equitable principles of trade, to remove
impediments to and perfect the mechanism of a free and open market and
a national market system, and, in general, to protect investors and the
public interest.
---------------------------------------------------------------------------
\8\ 15 U.S.C. 78f.
\9\ In approving this proposed rule change the Commission has
considered the proposed rule's impact on efficiency, competition,
and capital formation. See 15 U.S.C. 78c(f).
\10\ 15 U.S.C. 78f(b)(5).
---------------------------------------------------------------------------
Although the Index does not meet the generic listing requirement
that component stocks accounting in the aggregate for at least 90% of
the weight of the index have a minimum worldwide monthly trading volume
during each of the last six months of at least 250,000 shares, the
Commission believes that the proposed rule change should not
significantly affect the protection of investors or the public interest
or impose any significant burden on competition. Commentary .01(a)(B)
was designed to, in conjunction with other listing requirements, ensure
that ICUs listed on the Exchange are sufficiently broad-based in scope
to be not readily susceptible to manipulation.\11\ In approving these
standards, the Commission believed that, taken together, they are
reasonably designed to ensure that securities with substantial market
capitalization and trading volume account for a substantial portion of
any underlying index or portfolio that, when applied in conjunction
with the other applicable listing requirements, would permit the
listing and trading only of products that are sufficiently broad-based
in scope to minimize potential manipulation.\12\ In this case, the
Commission believes that the global notional volume traded (number of
shares traded multiplied by
[[Page 40418]]
price of security) of Index components indicates that the Shares should
not be readily susceptible to manipulation: for the period of October
2007 up to and including March 2008, component stocks that in the
aggregate accounted for 93.42% of the weight of the Index each had
global notional volume traded per month of at least $25,000,000,
averaged over the last six months. In addition, the Commission notes
the Exchange's representation that the Shares satisfy all of the other
generic listing standards under NYSE Arca Equities Rule 5.2(j)(3),
which includes: (1) Commentary .01(a)(B)(1), which establishes a
minimum market value of index component stocks that in the aggregate
account for at least 90% of the weight of the underlying index; (2)
Commentary .01(a)(B)(3), which prohibits (a) the most heavily weighted
component stock from exceeding 25% of the weight of the underlying
index, and (b) the five most heavily weighted component stocks from
exceeding 60% of the weight of the underlying index; and (3) Commentary
.01(a)(B)(4), which establishes (in certain circumstances) a minimum
number of component stocks for an underlying index.
---------------------------------------------------------------------------
\11\ See Securities Exchange Act Release No. 55621 (April 12,
2007), 72 FR 19571, 19574 (April 18, 2007) (SR-NYSEArca-2006-86)
(order approving generic listing standards for ICUs based on global
or international indexes).
\12\ Id. at 19576.
---------------------------------------------------------------------------
The Commission notes that the Exchange represented that the Shares
will be subject to all of its continued listing standards applicable to
ICUs and all other requirements applicable to ICUs, and that the Trust
is required to comply with Rule 10A-3 under the Act.\13\ The Commission
also notes that it has previously approved the listing and trading of
derivative securities products based on indexes that were composed of
stocks that did not meet certain quantitative generic listing criteria,
including Commentary .01(a)(B)(2) to NYSE Arca Equities Rule
5.2(j)(3).\14\
---------------------------------------------------------------------------
\13\ See 17 CFR 240.10A-3.
\14\ See, e.g., Securities Exchange Act Release No. 56695
(October 24, 2007), 72 FR 61413 (October 30, 2007) (SR-NYSEArca-
2007-111).
---------------------------------------------------------------------------
IV. Conclusion
It is therefore ordered, pursuant to Section 19(b)(2) of the
Act,\15\ that the proposed rule change (SR-NYSEArca-2008-40) be, and it
hereby is, approved.
---------------------------------------------------------------------------
\15\ 15 U.S.C. 78s(b)(2).
For the Commission, by the Division of Trading and Markets,
pursuant to delegated authority.\16\
---------------------------------------------------------------------------
\16\ 17 CFR 200.30-3(a)(12).
---------------------------------------------------------------------------
Florence E. Harmon,
Acting Secretary.
[FR Doc. E8-15888 Filed 7-11-08; 8:45 am]
BILLING CODE 8010-01-P