Available Accommodations An EGC A Non-EGC Confidential submission? Yes, an EGC may submit its IPO registration statement to the SEC for confidential review as a result of Jobs Act provisions. Confidentiality is established by statute. Securities Act Section 6(e (2). A non-EGC may submit its registration statement to the SEC for confidential review. A non-EGC must request confidential treatment for its submission under Rule 83. When must registration statement be filed publicly? 15 days prior to commencement of a traditional road show. 15 days prior to commencement of a traditional road show. Test-the-waters? Yes Yes. Disclosure accommodations? Yes. These are discussed earlier under “EGC Accommodations.” No Financial information that may be omitted Confidential submissions may omit annual and interim financial statements that will not be required to be presented at the time of the offering. Confidential submissions may omit annual and interim financial statements that will not be required to be presented at the time of the first public filing. Governance and other SOXrelated accommodations? Yes. These are discussed earlier under “EGC Accommodations.” No IPO Accommodations for EGCs 27 | 2024 Guide to REIT IPOs and Listing Transactions
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