SEC Corporation Finance Report: Accessing the U.S. Capital Markets - a Brief Overview for Foreign Private Issuers (with Lofchie Comment)

The SEC staff of the Division of Corporation Finance released a report on accessing the U.S. capital markets. The report provides a general outline of various U.S. federal securities law issues applicable to "foreign private issuers," as well as additional matters these issuers may wish to take into account when considering having their securities trade in the U.S. capital markets. In addition, it includes links to various statutes and rules.

Lofchie Comment: It's a very helpful little guide, but it barely mentions Sarbanes Oxley, and for many foreign private issuers that might have an interest in offering their shares in the United States, that is the elephant in the room.

View report in full here (links externally to SEC website).