RegAlert2018-02-12
Added · Updated
SEC Division of Corporation Finance no-action letter: E. I. du Pont de Nemours and Company
E. I. du Pont de Nemours and Company requests confirmation that the SEC staff will not recommend enforcement action if it files abbreviated Forms 10-K and 10-Q and omits certain current reports under Form 8-K following its merger with The Dow Chemical Company into DowDuPont Inc. Although DuPont holds outstanding non-voting preferred stock not owned by its parent, the company argues this equity is substantially similar to debt and thus omitted information is immaterial to those holders. In exchange for this relief, DuPont undertakes to provide full Management’s Discussion and Analysis compliant with Regulation S-K Item 303 rather than the modified version permitted by General Instructions.
SEC published 7 documents in the last 30 days — get each new one by email the day it lands.
SKADDEN, ARPS, SLATE, MEAGHER & FLOM LLP
I 440 NEW YORK AVENUE, N.W. FIRM/AFFILIATE OFFICES WASHINGTON, D.C. 20005-2 I BOSTDN CHICAGO lEL: (202) 371-7000 HOUSTDN LOS ANGELES FAX: (202) 393-5 760 NEW YORK www.skadden.com PALO ALTO WILMINGTON BEIJING DIRECT DIAL BRUSSELS 202-37 I -7 I 80 FRANKFURT DIRECT FAX HONG KONG 202-66 I -90 I 0 LONDON EMAIL ADDRESS MOSCOW BRIAN. BREHENY@SKADDEN .COM MUNICH PARIS SAO PAULO SEOUL SHANGHAI SINGAPORE TOKYO TORONTO Securities Exchange Act of 1934 Form 10-K General Instruction I Form 10-Q General Instruction H Form 8-K, Instruction 5 to Item 5.07 VIA E-MAIL Mr. David Fredrickson, Chief Counsel and Associate Director Office of Chief Counsel Division of Corporation Finance U. S. Securities and Exchange Commission 100 F Street, N.E. Washington, DC 20549-7010 Dear Mr. Fredrickson:
We are writing on behalf of our client E. I. du Pont de Nemours and Company, a Delaware corporation ("DuPont), which on August 31, 2017, completed a merger transaction (the "Transaction") with The Dow Chemical Company, a Delaware corporation ("Dow"), subsequent to which, and as described in greater detail below, each of DuPont and Dow became subsidiaries ofDowDuPont Inc. ("DowDuPont"), a newly created holding company incorporated in Delaware. We respectfully request that the staff (the "Staff') of the U.S. Securities and Exchange Commission (the "Commission") confirm that it will not recommend that the Commission take enforcement action against DuPont ifDuPont, in the manner described in this letter, files
Read the rest free, and get an email when SEC publishes again
Lineage: In force
Source: Securities and Exchange Commission — original document · Summary generated with machine assistance and reviewed before publication; the authoritative text is the regulator's original document. How RegAlert works
More like this from SEC
SEC published 7 documents in the last 30 days. We email you each new one the day it's published.