Securities and Exchange Commission January 11, 2011 – Federal Register Recent Federal Regulation Documents

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. The revisions are being made primarily to implement the new EDGARLink Online Application which will allow filers to submit EDGARLink submission form types online without the use of the offline EDGARLink Tool, to support the electronic filing of submission form types ABS 15G, ABS 15G/A, a new Form 8-K Item 6.10, and to support minor changes in XBRL validations for filings containing Exhibit 101 attachments. The EDGAR system is scheduled to be upgraded to support this functionality on December 13, 2010. The filer manual is also being revised to address changes previously made in EDGAR to support the electronic filing of new submission form types SC 14N, SC 14N/A, SC 14N-S, SC 14N-S/A, and the new Form 8-K Item 5.08. The revisions to the Filer Manual reflect changes within Volume I entitled EDGAR Filer Manual, Volume I: ``General Information,'' Version 9 (December 2010) and Volume II entitled EDGAR Filer Manual, Volume II: ``EDGAR Filing,'' Version 16 (December 2010). The updated manual will be incorporated by reference into the Code of Federal Regulations.