Adoption of Updated EDGAR Filer Manual, 17853-17854 [2010-7856]

Download as PDF Federal Register / Vol. 75, No. 67 / Thursday, April 8, 2010 / Rules and Regulations Issued in Fort Worth, Texas, on March 29, 2010. Walter L. Tweedy, Acting Manager, Operations Support Group, ATO Central Service Center. [FR Doc. 2010–7803 Filed 4–7–10; 8:45 am] BILLING CODE 4910–13–P SECURITIES AND EXCHANGE COMMISSION 17 CFR Part 232 [Release Nos. 33–9115; 34–61821; 39–2469; IC–29199] Adoption of Updated EDGAR Filer Manual sroberts on DSKD5P82C1PROD with RULES AGENCY: Securities and Exchange Commission. ACTION: Final rule. SUMMARY: The Securities and Exchange Commission (the Commission) is adopting revisions to the Electronic Data Gathering, Analysis, and Retrieval System (EDGAR) Filer Manual to reflect updates to the EDGAR system. Revisions were are being made primarily to support the upgrade of the Mutual Fund Risk/Return Summary Taxonomy, to extend the interactive data/eXtensible Business Reporting Language (‘‘XBRL’’) validation requirements to all Exhibit 101 attachments regardless of the taxonomy used, and to make minor updates to the validation and processing of Form D submissions and the amendments of 13F–HR and 13F–NT submission types. The EDGAR system is scheduled to be upgraded to support this functionality on April 12, 2010. The filer manual is also being revised to address minor changes previously made in EDGAR. The revisions to the Filer Manual reflect changes within Volume II entitled EDGAR Filer Manual, Volume II: ‘‘EDGAR Filing,’’ Version 14 (April 2010). The updated manual will be incorporated by reference into the Code of Federal Regulations. DATES: Effective April 8, 2010. The incorporation by reference of certain publications listed in the rule is approved by the Director of the Federal Register as of April 8, 2010. FOR FURTHER INFORMATION CONTACT: In the Division of Corporation Finance, for questions concerning 8–K Item 5.07, Form D, and updates to the EDGAR state/country list contact Cecile Peters, Chief, Office of Information Technology, at (202) 551–3600; in the Division of Investment Management for questions regarding 13F–HR, 13F–NT, VerDate Nov<24>2008 15:46 Apr 07, 2010 Jkt 220001 EDGARLink submission validations, and submissions made by deregistered companies contact Ruth Armfield Sanders, Senior Special Counsel, Office of Legal and Disclosure, at (202) 551– 6989; in the Office of Interactive Disclosure for questions concerning XBRL requirements contact Jeffrey Naumann, Assistant Director of the Office of Interactive Disclosure, at (202) 551–5352; in the Division of Trading and Markets for questions regarding OMB expiration dates for Forms TA–1 and TA–2 contact Catherine Moore, Special Counsel, Office of Clearance and Settlement, at (202) 551–5718; and in the Office of Information Technology, contact Rick Heroux, at (202) 551–8800. SUPPLEMENTARY INFORMATION: We are adopting an updated EDGAR Filer Manual Volume II. The Filer Manual describes the technical formatting requirements for the preparation and submission of electronic filings through the EDGAR system.1 It also describes the requirements for filing using EDGARLink 2 and the Online Forms/ XML Web site. The Filer Manual contains all the technical specifications for filers to submit filings using the EDGAR system. Filers must comply with the applicable provisions of the Filer Manual in order to assure the timely acceptance and processing of filings made in electronic format.3 Filers may consult the Filer Manual in conjunction with our rules governing mandated electronic filing when preparing documents for electronic submission.4 The EDGAR system will be upgraded to Release 10.1 on April 12, 2010 and will introduce the following changes: EDGAR will be upgraded to support the 2010 Mutual Fund Risk/Return Summary Taxonomy, to extend the interactive Data/XBRL validations to all Exhibit 101 attachments regardless of the taxonomy used and to ensure that only one Exhibit 101 document is attached with a submission. EDGAR will suspend amendments for submission types 13F–HR and 13F–NT if any of these amendments are submitted before the initial filing for the period end date included in the amendment. 1 We originally adopted the Filer Manual on April 1, 1993, with an effective date of April 26, 1993. Release No. 33–6986 (April 1, 1993) [58 FR 18638]. We implemented the most recent update to the Filer Manual on October 30, 2009. See Release No. 33– 9077 (October 26, 2009) [74 FR 56107]. 2 This is the filer assistance software we provide filers filing on the EDGAR system. 3 See Rule 301 of Regulation S–T (17 CFR 232.301). 4 See Release No. 33–9077 (October 26, 2009) [74 FR 56107] in which we implemented EDGAR Release 9.17. PO 00000 Frm 00005 Fmt 4700 Sfmt 4700 17853 Form D validation and processing will be updated to allow filers to indicate if they have solicited sales in foreign countries and to disseminate state and country description in addition to the state and country code. The EDGARLite templates for Forms TA–1 and TA–2 are being updated to change the OMB expiration date to be ‘‘April 30, 2012’’ and ‘‘June 30, 2012’’ respectively. The filer manual is also being revised to address minor changes previously made in EDGAR. Those changes are described below: —Submission types 10KSB and 10KSB/ A were removed from the EDGARLink Template 3. —Support to allow the use of 8–K Item 5.07 (Submission of Matters to a Vote of Security Holders) on submission form types 8–K, 8–K/A, 8–K12B, 8– K12B/A, 8–K12G3, 8–K12G3/A, 8– K15D5, and 8–K15D5/A as of February 28, 2010.5 —EDGARLink submission validation was updated to validate that the value selected for the ‘‘Filer Investment Company Type’’ field on the main screen of EDGARLink submission types PREM14C, PREM14A, DEFM14A, DEFM14C, N–14, and N– 14/A matches the selected value of the ‘‘Investment Company Type’’ field of the filer CIK when it is provided on the ‘‘Series/Classes (Contracts) Information’’ screen and to validate that the value selected for the ‘‘Investment Company Type’’ on the main screen of EDGARLink submission type 425 matches the value selected for the ‘‘Investment Company Type’’ of the SubjectCompany CIK when it is provided on the ‘‘Series/Classes (Contracts) Information’’ screen. —EDGAR began to accept the submission types NSAR–A, NSAR–B, NSAR–U, NSAR–A/A, NSAR–AT, NSARAT/A, NSAR–B/A, NSAR–BT, NSARBT/A, NSAR–U/A, 24F–2NT, 24F–2NT/A, N–CSR, N–CSRS, N– CSR/A, NCSRS/A, N–PX, and N–PX/ A when inactive series and/or classes are included in a submission from a company with a deregistered status for 210 business days from the time the company was deregistered and to suspend those submission types if a deregistered company makes a submission more than 210 business days after becoming deregistered. —EDGAR’s state/country list was updated to include Aland Islands, Guernsey, Isle of Man, Jersey, Saint Barthelemy, Saint Martin, Serbia, 5 See Release No. 33–9089 (December 16, 2009) [74 FR 68334]. E:\FR\FM\08APR1.SGM 08APR1 17854 Federal Register / Vol. 75, No. 67 / Thursday, April 8, 2010 / Rules and Regulations Timor-Leste, Canada (Federal Level), and Montenegro and remove East Timor and Yugoslavia. Along with adoption of the Filer Manual, we are amending Rule 301 of Regulation S–T to provide for the incorporation by reference into the Code of Federal Regulations of today’s revisions. This incorporation by reference was approved by the Director of the Federal Register in accordance with 5 U.S.C. 552(a) and 1 CFR part 51. You may obtain paper copies of the updated Filer Manual at the following address: Public Reference Room, U.S. Securities and Exchange Commission, 100 F Street, NE., Room 1520, Washington, DC 20549, on official business days between the hours of 10 a.m. and 3 p.m. We will post electronic format copies on the Commission’s Web site; the address for the Filer Manual is https://www.sec.gov/info/edgar.shtml. Since the Filer Manual relates solely to agency procedures or practice, publication for notice and comment is not required under the Administrative Procedure Act (APA).6 It follows that the requirements of the Regulatory Flexibility Act 7 do not apply. The effective date for the updated Filer Manual and the rule amendments is April 8, 2010. In accordance with the APA,8 we find that there is good cause to establish an effective date less than 30 days after publication of these rules. The EDGAR system upgrade to Release 10.1 is scheduled to be available on April 12, 2010. The Commission believes that establishing an effective date less than 30 days after publication of these rules is necessary to coordinate the effectiveness of the updated Filer Manual with the system upgrade. Statutory Basis We are adopting the amendments to Regulation S–T under Sections 6, 7, 8, 10, and 19(a) of the Securities Act of 1933,9 Sections 3, 12, 13, 14, 15, 23, and 35A of the Securities Exchange Act of 1934,10 Section 319 of the Trust Indenture Act of 1939,11 and Sections 8, 30, 31, and 38 of the Investment Company Act of 1940.12 List of Subjects in 17 CFR Part 232 sroberts on DSKD5P82C1PROD with RULES Incorporation by reference, Reporting and recordkeeping requirements, Securities. 65 U.S.C. 553(b). U.S.C. 601–612. 8 5 U.S.C. 553(d)(3). 9 15 U.S.C. 77f, 77g, 77h, 77j, and 77s(a). 10 15 U.S.C. 78c, 78l, 78m, 78n, 78o, 78w, and 78ll. 11 15 U.S.C. 77sss. 12 15 U.S.C. 80a–8, 80a–29, 80a–30, and 80a–37. 75 VerDate Nov<24>2008 15:46 Apr 07, 2010 Jkt 220001 Text of the Amendment In accordance with the foregoing, Title 17, Chapter II of the Code of Federal Regulations is amended as follows: ■ By the Commission. Dated: April 1, 2010. Elizabeth M. Murphy, Secretary. [FR Doc. 2010–7856 Filed 4–7–10; 8:45 am] BILLING CODE 8011–01–P PART 232—REGULATION S–T— GENERAL RULES AND REGULATIONS FOR ELECTRONIC FILINGS 1. The authority citation for Part 232 continues to read in part as follows: ■ DEPARTMENT OF THE TREASURY Internal Revenue Service Authority: 15 U.S.C. 77f, 77g, 77h, 77j, 77s(a), 77z–3, 77sss(a), 78c(b), 78l, 78m, 78n, 78o(d), 78w(a), 78ll, 80a–6(c), 80a–8, 80a–29, 80a–30, 80a–37, and 7201 et seq.; and 18 U.S.C. 1350 26 CFR Parts 1, 301, and 602 * Travel Expenses of State Legislators * * * * 2. Section 232.301 is revised to read as follows: ■ § 232.301 EDGAR Filer Manual. Filers must prepare electronic filings in the manner prescribed by the EDGAR Filer Manual, promulgated by the Commission, which sets out the technical formatting requirements for electronic submissions. The requirements for becoming an EDGAR Filer and updating company data are set forth in the EDGAR Filer Manual, Volume I: ‘‘General Information,’’ Version 8 (September 2009). The requirements for filing on EDGAR are set forth in the updated EDGAR Filer Manual, Volume II: ‘‘EDGAR Filing,’’ Version 14 (April 2010). Additional provisions applicable to Form N–SAR filers are set forth in the EDGAR Filer Manual, Volume III: ‘‘N–SAR Supplement,’’ Version 1 (September 2005). All of these provisions have been incorporated by reference into the Code of Federal Regulations, which action was approved by the Director of the Federal Register in accordance with 5 U.S.C. 552(a) and 1 CFR Part 51. You must comply with these requirements in order for documents to be timely received and accepted. You can obtain paper copies of the EDGAR Filer Manual from the following address: Public Reference Room, U.S. Securities and Exchange Commission, 100 F Street, NE., Room 1520, Washington, DC 20549, or call (202) 551–5850, on official business days between the hours of 10 a.m. and 3 p.m. Electronic copies are available on the Commission’s Web site. The address for the Filer Manual is https://www.sec.gov/info/edgar.shtml. You can also inspect the document at the National Archives and Records Administration (NARA). For information on the availability of this material at NARA, call 202–741–6030, or go to: https://www.archives.gov/ federal_register/code_of_federal_ regulations/ibr_locations.html. PO 00000 Frm 00006 Fmt 4700 Sfmt 4700 [TD 9481] RIN 1545–BG92 AGENCY: Internal Revenue Service (IRS), Treasury. ACTION: Final regulations. SUMMARY: This document contains final regulations relating to travel expenses of state legislators while away from home. The regulations affect eligible state legislators who make the election under section 162(h) of the Internal Revenue Code (Code). The regulations clarify the amount of travel expenses that a state legislator may deduct under section 162(h). DATES: Effective Date: These regulations are effective April 8, 2010. Applicability Date: For date of applicability, see § 1.162–24(h). FOR FURTHER INFORMATION CONTACT: R. Matthew Kelley, (202) 622–7900 (not a toll-free number). SUPPLEMENTARY INFORMATION: Paperwork Reduction Act The collection of information contained in these final regulations has been reviewed and approved by the Office of Management and Budget in accordance with the Paperwork Reduction Act of 1995 (44 U.S.C. 3507(d)) under OMB Control Number 1545–2115. The collection of information in these final regulations is in § 1.162–24(e). The information will help the IRS determine if a taxpayer may make or revoke an election under section 162(h). The collection of information is required to obtain a benefit. An agency may not conduct or sponsor, and a person is not required to respond to, a collection of information unless the collection of information displays a valid control number assigned by the Office of Management and Budget. The information will be reported on a statement attached to individual tax returns. The time needed to complete and file this statement will vary E:\FR\FM\08APR1.SGM 08APR1

Agencies

SECURITIES AND EXCHANGE COMMISSION

[Federal Register Volume 75, Number 67 (Thursday, April 8, 2010)]
[Rules and Regulations]
[Pages 17853-17854]
From the Federal Register Online via the Government Printing Office [www.gpo.gov]
[FR Doc No: 2010-7856]

=======================================================================
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SECURITIES AND EXCHANGE COMMISSION

17 CFR Part 232

[Release Nos. 33-9115; 34-61821; 39-2469; IC-29199]

Adoption of Updated EDGAR Filer Manual

AGENCY: Securities and Exchange Commission.

ACTION: Final rule.

-----------------------------------------------------------------------

SUMMARY: The Securities and Exchange Commission (the Commission) is
adopting revisions to the Electronic Data Gathering, Analysis, and
Retrieval System (EDGAR) Filer Manual to reflect updates to the EDGAR
system. Revisions were are being made primarily to support the upgrade
of the Mutual Fund Risk/Return Summary Taxonomy, to extend the
interactive data/eXtensible Business Reporting Language (``XBRL'')
validation requirements to all Exhibit 101 attachments regardless of
the taxonomy used, and to make minor updates to the validation and
processing of Form D submissions and the amendments of 13F-HR and 13F-
NT submission types. The EDGAR system is scheduled to be upgraded to
support this functionality on April 12, 2010.
The filer manual is also being revised to address minor changes
previously made in EDGAR.
The revisions to the Filer Manual reflect changes within Volume II
entitled EDGAR Filer Manual, Volume II: ``EDGAR Filing,'' Version 14
(April 2010). The updated manual will be incorporated by reference into
the Code of Federal Regulations.

DATES: Effective April 8, 2010. The incorporation by reference of
certain publications listed in the rule is approved by the Director of
the Federal Register as of April 8, 2010.

FOR FURTHER INFORMATION CONTACT: In the Division of Corporation
Finance, for questions concerning 8-K Item 5.07, Form D, and updates to
the EDGAR state/country list contact Cecile Peters, Chief, Office of
Information Technology, at (202) 551-3600; in the Division of
Investment Management for questions regarding 13F-HR, 13F-NT, EDGARLink
submission validations, and submissions made by deregistered companies
contact Ruth Armfield Sanders, Senior Special Counsel, Office of Legal
and Disclosure, at (202) 551-6989; in the Office of Interactive
Disclosure for questions concerning XBRL requirements contact Jeffrey
Naumann, Assistant Director of the Office of Interactive Disclosure, at
(202) 551-5352; in the Division of Trading and Markets for questions
regarding OMB expiration dates for Forms TA-1 and TA-2 contact
Catherine Moore, Special Counsel, Office of Clearance and Settlement,
at (202) 551-5718; and in the Office of Information Technology, contact
Rick Heroux, at (202) 551-8800.

SUPPLEMENTARY INFORMATION: We are adopting an updated EDGAR Filer
Manual Volume II. The Filer Manual describes the technical formatting
requirements for the preparation and submission of electronic filings
through the EDGAR system.\1\ It also describes the requirements for
filing using EDGARLink \2\ and the Online Forms/XML Web site.
---------------------------------------------------------------------------

\1\ We originally adopted the Filer Manual on April 1, 1993,
with an effective date of April 26, 1993. Release No. 33-6986 (April
1, 1993) [58 FR 18638]. We implemented the most recent update to the
Filer Manual on October 30, 2009. See Release No. 33-9077 (October
26, 2009) [74 FR 56107].
\2\ This is the filer assistance software we provide filers
filing on the EDGAR system.
---------------------------------------------------------------------------

The Filer Manual contains all the technical specifications for
filers to submit filings using the EDGAR system. Filers must comply
with the applicable provisions of the Filer Manual in order to assure
the timely acceptance and processing of filings made in electronic
format.\3\ Filers may consult the Filer Manual in conjunction with our
rules governing mandated electronic filing when preparing documents for
electronic submission.\4\
---------------------------------------------------------------------------

\3\ See Rule 301 of Regulation S-T (17 CFR 232.301).
\4\ See Release No. 33-9077 (October 26, 2009) [74 FR 56107] in
which we implemented EDGAR Release 9.17.
---------------------------------------------------------------------------

The EDGAR system will be upgraded to Release 10.1 on April 12, 2010
and will introduce the following changes: EDGAR will be upgraded to
support the 2010 Mutual Fund Risk/Return Summary Taxonomy, to extend
the interactive Data/XBRL validations to all Exhibit 101 attachments
regardless of the taxonomy used and to ensure that only one Exhibit 101
document is attached with a submission.
EDGAR will suspend amendments for submission types 13F-HR and 13F-
NT if any of these amendments are submitted before the initial filing
for the period end date included in the amendment.
Form D validation and processing will be updated to allow filers to
indicate if they have solicited sales in foreign countries and to
disseminate state and country description in addition to the state and
country code.
The EDGARLite templates for Forms TA-1 and TA-2 are being updated
to change the OMB expiration date to be ``April 30, 2012'' and ``June
30, 2012'' respectively.
The filer manual is also being revised to address minor changes
previously made in EDGAR. Those changes are described below:

--Submission types 10KSB and 10KSB/A were removed from the EDGARLink
Template 3.
--Support to allow the use of 8-K Item 5.07 (Submission of Matters to a
Vote of Security Holders) on submission form types 8-K, 8-K/A, 8-K12B,
8-K12B/A, 8-K12G3, 8-K12G3/A, 8-K15D5, and 8-K15D5/A as of February 28,
2010.\5\
---------------------------------------------------------------------------

\5\ See Release No. 33-9089 (December 16, 2009) [74 FR 68334].
---------------------------------------------------------------------------

--EDGARLink submission validation was updated to validate that the
value selected for the ``Filer Investment Company Type'' field on the
main screen of EDGARLink submission types PREM14C, PREM14A, DEFM14A,
DEFM14C, N-14, and N-14/A matches the selected value of the
``Investment Company Type'' field of the filer CIK when it is provided
on the ``Series/Classes (Contracts) Information'' screen and to
validate that the value selected for the ``Investment Company Type'' on
the main screen of EDGARLink submission type 425 matches the value
selected for the ``Investment Company Type'' of the Subject-Company CIK
when it is provided on the ``Series/Classes (Contracts) Information''
screen.
--EDGAR began to accept the submission types NSAR-A, NSAR-B, NSAR-U,
NSAR-A/A, NSAR-AT, NSARAT/A, NSAR-B/A, NSAR-BT, NSARBT/A, NSAR-U/A,
24F-2NT, 24F-2NT/A, N-CSR, N-CSRS, N-CSR/A, NCSRS/A, N-PX, and N-PX/A
when inactive series and/or classes are included in a submission from a
company with a deregistered status for 210 business days from the time
the company was deregistered and to suspend those submission types if a
deregistered company makes a submission more than 210 business days
after becoming deregistered.
--EDGAR's state/country list was updated to include Aland Islands,
Guernsey, Isle of Man, Jersey, Saint Barthelemy, Saint Martin, Serbia,

[[Page 17854]]

Timor-Leste, Canada (Federal Level), and Montenegro and remove East
Timor and Yugoslavia.

Along with adoption of the Filer Manual, we are amending Rule 301
of Regulation S-T to provide for the incorporation by reference into
the Code of Federal Regulations of today's revisions. This
incorporation by reference was approved by the Director of the Federal
Register in accordance with 5 U.S.C. 552(a) and 1 CFR part 51.
You may obtain paper copies of the updated Filer Manual at the
following address: Public Reference Room, U.S. Securities and Exchange
Commission, 100 F Street, NE., Room 1520, Washington, DC 20549, on
official business days between the hours of 10 a.m. and 3 p.m. We will
post electronic format copies on the Commission's Web site; the address
for the Filer Manual is https://www.sec.gov/info/edgar.shtml.
Since the Filer Manual relates solely to agency procedures or
practice, publication for notice and comment is not required under the
Administrative Procedure Act (APA).\6\ It follows that the requirements
of the Regulatory Flexibility Act \7\ do not apply.
---------------------------------------------------------------------------

\6\ 5 U.S.C. 553(b).
\7\ 5 U.S.C. 601-612.
---------------------------------------------------------------------------

The effective date for the updated Filer Manual and the rule
amendments is April 8, 2010. In accordance with the APA,\8\ we find
that there is good cause to establish an effective date less than 30
days after publication of these rules. The EDGAR system upgrade to
Release 10.1 is scheduled to be available on April 12, 2010. The
Commission believes that establishing an effective date less than 30
days after publication of these rules is necessary to coordinate the
effectiveness of the updated Filer Manual with the system upgrade.
---------------------------------------------------------------------------

\8\ 5 U.S.C. 553(d)(3).
---------------------------------------------------------------------------

Statutory Basis

We are adopting the amendments to Regulation S-T under Sections 6,
7, 8, 10, and 19(a) of the Securities Act of 1933,\9\ Sections 3, 12,
13, 14, 15, 23, and 35A of the Securities Exchange Act of 1934,\10\
Section 319 of the Trust Indenture Act of 1939,\11\ and Sections 8, 30,
31, and 38 of the Investment Company Act of 1940.\12\
---------------------------------------------------------------------------

\9\ 15 U.S.C. 77f, 77g, 77h, 77j, and 77s(a).
\10\ 15 U.S.C. 78c, 78l, 78m, 78n, 78o, 78w, and 78ll.
\11\ 15 U.S.C. 77sss.
\12\ 15 U.S.C. 80a-8, 80a-29, 80a-30, and 80a-37.
---------------------------------------------------------------------------

List of Subjects in 17 CFR Part 232

Incorporation by reference, Reporting and recordkeeping
requirements, Securities.

Text of the Amendment

0
In accordance with the foregoing, Title 17, Chapter II of the Code of
Federal Regulations is amended as follows:

PART 232--REGULATION S-T--GENERAL RULES AND REGULATIONS FOR
ELECTRONIC FILINGS

0
1. The authority citation for Part 232 continues to read in part as
follows:

Authority: 15 U.S.C. 77f, 77g, 77h, 77j, 77s(a), 77z-3,
77sss(a), 78c(b), 78l, 78m, 78n, 78o(d), 78w(a), 78ll, 80a-6(c),
80a-8, 80a-29, 80a-30, 80a-37, and 7201 et seq.; and 18 U.S.C. 1350
* * * * *

0
2. Section 232.301 is revised to read as follows:

Sec. 232.301 EDGAR Filer Manual.

Filers must prepare electronic filings in the manner prescribed by
the EDGAR Filer Manual, promulgated by the Commission, which sets out
the technical formatting requirements for electronic submissions. The
requirements for becoming an EDGAR Filer and updating company data are
set forth in the EDGAR Filer Manual, Volume I: ``General Information,''
Version 8 (September 2009). The requirements for filing on EDGAR are
set forth in the updated EDGAR Filer Manual, Volume II: ``EDGAR
Filing,'' Version 14 (April 2010). Additional provisions applicable to
Form N-SAR filers are set forth in the EDGAR Filer Manual, Volume III:
``N-SAR Supplement,'' Version 1 (September 2005). All of these
provisions have been incorporated by reference into the Code of Federal
Regulations, which action was approved by the Director of the Federal
Register in accordance with 5 U.S.C. 552(a) and 1 CFR Part 51. You must
comply with these requirements in order for documents to be timely
received and accepted. You can obtain paper copies of the EDGAR Filer
Manual from the following address: Public Reference Room, U.S.
Securities and Exchange Commission, 100 F Street, NE., Room 1520,
Washington, DC 20549, or call (202) 551-5850, on official business days
between the hours of 10 a.m. and 3 p.m. Electronic copies are available
on the Commission's Web site. The address for the Filer Manual is
https://www.sec.gov/info/edgar.shtml. You can also inspect the document
at the National Archives and Records Administration (NARA). For
information on the availability of this material at NARA, call 202-741-
6030, or go to: https://www.archives.gov/federal_register/code_of_federal_regulations/ibr_locations.html.

By the Commission.

Dated: April 1, 2010.
Elizabeth M. Murphy,
Secretary.
[FR Doc. 2010-7856 Filed 4-7-10; 8:45 am]
BILLING CODE 8011-01-P

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