<?xml version="1.0"?>
<?xml-stylesheet type="text/xsl" href="govman.xsl"?>
<GovernmentManual>
  <accessId>GOVMAN-2014-10-06-174</accessId>
  <Entity EntityId="174" ParentId="0" SortOrder="80">
    <EntityType>Parent</EntityType>
    <Category>Executive Branch: Independent Agencies and Government Corporations</Category>
    <IntroductoryHeader/>
    <IntroductoryParagraph/>
    <AgencyName>Securities and Exchange Commission</AgencyName>
    <Addresses>
      <Address EntityAddressId="137" SortOrder="1">
        <FooterDetails>
          <Email/>
          <WebAddress>http://www.sec.gov</WebAddress>
        </FooterDetails>
        <Address>100 F Street NE., Washington, DC 20549</Address>
        <Phone>202-551-7500</Phone>
        <Phone2/>
        <Fax/>
      </Address>
    </Addresses>
    <LeaderShipTables>
      <LeaderShipTable EntityLeaderShipTableId="91" SortOrder="1">
        <FooterDetails>
          <Email/>
          <Footer>[For the Securities and Exchange Commission statement of organization, see the Code of Federal Regulations, Title 17, Part 200]</Footer>
          <WebAddress/>
        </FooterDetails>
        <Header/>
        <HeaderParagraph/>
        <NameColumnHeader/>
        <ShowFootNote>Yes</ShowFootNote>
        <ShowHeader>Yes</ShowHeader>
        <ShowHeaderParagraph>Yes</ShowHeaderParagraph>
        <ShowNameColumnHeader>Yes</ShowNameColumnHeader>
        <ShowTitleColumnHeader>Yes</ShowTitleColumnHeader>
        <TitleColumnHeader/>
        <LeaderShipTableValues>
          <Values EntityLeadershipTableValuesId="1598" SortOrder="1">
            <NameColumnValue>Mary Jo White</NameColumnValue>
            <TitleColumnValue>Chair</TitleColumnValue>
          </Values>
          <Values EntityLeadershipTableValuesId="1599" SortOrder="2">
            <NameColumnValue>Luis A. Aguilar</NameColumnValue>
            <TitleColumnValue>Commissioner</TitleColumnValue>
          </Values>
          <Values EntityLeadershipTableValuesId="1600" SortOrder="3">
            <NameColumnValue>Daniel M. Gallagher</NameColumnValue>
            <TitleColumnValue>Commissioner</TitleColumnValue>
          </Values>
          <Values EntityLeadershipTableValuesId="1601" SortOrder="4">
            <NameColumnValue>Michael S. Piwowar</NameColumnValue>
            <TitleColumnValue>Commissioner</TitleColumnValue>
          </Values>
          <Values EntityLeadershipTableValuesId="1602" SortOrder="5">
            <NameColumnValue>Kara M. Stein</NameColumnValue>
            <TitleColumnValue>Commissioner</TitleColumnValue>
          </Values>
          <Values EntityLeadershipTableValuesId="1606" SortOrder="6">
            <NameColumnValue>Timothy Henseler</NameColumnValue>
            <TitleColumnValue>Director, Office of Legislative and Intergovernmental Affairs</TitleColumnValue>
          </Values>
          <Values EntityLeadershipTableValuesId="1607" SortOrder="7">
            <NameColumnValue>John Nester</NameColumnValue>
            <TitleColumnValue>Director, Office of Public Affairs</TitleColumnValue>
          </Values>
          <Values EntityLeadershipTableValuesId="1608" SortOrder="8">
            <NameColumnValue>Lori J. Schock</NameColumnValue>
            <TitleColumnValue>Director, Office of Investor Education and Advocacy</TitleColumnValue>
          </Values>
          <Values EntityLeadershipTableValuesId="3773" SortOrder="9">
            <NameColumnValue>Rick A. Fleming</NameColumnValue>
            <TitleColumnValue>Investor Advocate, Office of the Investor Advocate</TitleColumnValue>
          </Values>
          <Values EntityLeadershipTableValuesId="1609" SortOrder="10">
            <NameColumnValue>(vacancy)</NameColumnValue>
            <TitleColumnValue>Secretary</TitleColumnValue>
          </Values>
          <Values EntityLeadershipTableValuesId="1610" SortOrder="11">
            <NameColumnValue>Jeffery Heslop</NameColumnValue>
            <TitleColumnValue>Chief Operating Officer</TitleColumnValue>
          </Values>
          <Values EntityLeadershipTableValuesId="1611" SortOrder="12">
            <NameColumnValue>Lacey Dingman</NameColumnValue>
            <TitleColumnValue>Associate Executive Director, Office of Human Resources</TitleColumnValue>
          </Values>
          <Values EntityLeadershipTableValuesId="1612" SortOrder="13">
            <NameColumnValue>Barry D. Walters</NameColumnValue>
            <TitleColumnValue>Director, Office of Support Operations</TitleColumnValue>
          </Values>
          <Values EntityLeadershipTableValuesId="1613" SortOrder="14">
            <NameColumnValue>Kenneth Johnson</NameColumnValue>
            <TitleColumnValue>Chief Financial Officer</TitleColumnValue>
          </Values>
          <Values EntityLeadershipTableValuesId="1614" SortOrder="15">
            <NameColumnValue>Anne K. Small</NameColumnValue>
            <TitleColumnValue>General Counsel</TitleColumnValue>
          </Values>
          <Values EntityLeadershipTableValuesId="3546" SortOrder="16">
            <NameColumnValue>Shira P. Minton</NameColumnValue>
            <TitleColumnValue>Ethics Counsel</TitleColumnValue>
          </Values>
          <Values EntityLeadershipTableValuesId="1615" SortOrder="17">
            <NameColumnValue>Keith Higgins</NameColumnValue>
            <TitleColumnValue>Director, Division of Corporation Finance</TitleColumnValue>
          </Values>
          <Values EntityLeadershipTableValuesId="1616" SortOrder="18">
            <NameColumnValue>Andrew Ceresney</NameColumnValue>
            <TitleColumnValue>Director, Division of Enforcement</TitleColumnValue>
          </Values>
          <Values EntityLeadershipTableValuesId="1617" SortOrder="19">
            <NameColumnValue>Norman B. Champ, III</NameColumnValue>
            <TitleColumnValue>Director, Division of Investment Management</TitleColumnValue>
          </Values>
          <Values EntityLeadershipTableValuesId="1618" SortOrder="20">
            <NameColumnValue>Stephen Luparello</NameColumnValue>
            <TitleColumnValue>Director, Division of Trading and Markets</TitleColumnValue>
          </Values>
          <Values EntityLeadershipTableValuesId="1619" SortOrder="21">
            <NameColumnValue>Andrew Bowden</NameColumnValue>
            <TitleColumnValue>Director, Office of Compliance Inspections and Examinations</TitleColumnValue>
          </Values>
          <Values EntityLeadershipTableValuesId="3768" SortOrder="22">
            <NameColumnValue>Thomas Butler</NameColumnValue>
            <TitleColumnValue>Director, Office of Credit Ratings</TitleColumnValue>
          </Values>
          <Values EntityLeadershipTableValuesId="1620" SortOrder="23">
            <NameColumnValue>Paul Beswick</NameColumnValue>
            <TitleColumnValue>Chief Accountant</TitleColumnValue>
          </Values>
          <Values EntityLeadershipTableValuesId="1621" SortOrder="24">
            <NameColumnValue>Brenda P. Murray</NameColumnValue>
            <TitleColumnValue>Chief Administrative Law Judge</TitleColumnValue>
          </Values>
          <Values EntityLeadershipTableValuesId="1622" SortOrder="25">
            <NameColumnValue>Craig Lewis</NameColumnValue>
            <TitleColumnValue>Director and Chief Economist, Division of Economic and Risk Analysis</TitleColumnValue>
          </Values>
          <Values EntityLeadershipTableValuesId="1623" SortOrder="26">
            <NameColumnValue>Thomas Bayer</NameColumnValue>
            <TitleColumnValue>Chief Information Officer, Office of Information Technology</TitleColumnValue>
          </Values>
          <Values EntityLeadershipTableValuesId="1624" SortOrder="27">
            <NameColumnValue>Paul Leder</NameColumnValue>
            <TitleColumnValue>Director, Office of International Affairs</TitleColumnValue>
          </Values>
          <Values EntityLeadershipTableValuesId="1625" SortOrder="28">
            <NameColumnValue>Alta Rodriguez</NameColumnValue>
            <TitleColumnValue>Director, Office of Equal Employment Opportunity</TitleColumnValue>
          </Values>
          <Values EntityLeadershipTableValuesId="3765" SortOrder="29">
            <NameColumnValue>Pamela Gibbs</NameColumnValue>
            <TitleColumnValue>Director, Office of Minority and Women Inclusion</TitleColumnValue>
          </Values>
          <Values EntityLeadershipTableValuesId="1626" SortOrder="30">
            <NameColumnValue>Barry D. Walters</NameColumnValue>
            <TitleColumnValue>Director, Office of Support Operations and Chief FOIA Officer</TitleColumnValue>
          </Values>
          <Values EntityLeadershipTableValuesId="1627" SortOrder="31">
            <NameColumnValue>Carl W. Hoecker</NameColumnValue>
            <TitleColumnValue>Inspector General</TitleColumnValue>
          </Values>
        </LeaderShipTableValues>
      </LeaderShipTable>
    </LeaderShipTables>
    <MissionStatement>
      <Heading/>
      <Record>
        <Paragraph MissionStatmentId="50" SortOrder="1">The Securities and Exchange Commission protects investors, facilitates capital formation, and maintains efficient, fair, and orderly markets.</Paragraph>
        <FooterDetails>
          <Footer/>
        </FooterDetails>
      </Record>
    </MissionStatement>
    <OrganizationChart>graphics/GOVMAN-2014-10-06-174.jpg</OrganizationChart>
    <LegalAuthority>
      <Heading/>
    </LegalAuthority>
    <OrganizationStatement>
      <Heading/>
    </OrganizationStatement>
    <ProgramAndActivities>
      <ProgramAndActivity ProgramAndActivitiesId="172" SortOrder="1">
        <FooterDetails>
          <Email/>
          <Footer/>
          <WebAddress/>
        </FooterDetails>
        <MainParagraph/>
        <PointOfContact/>
        <ProgramName/>
        <Activity ProgramAndActivitiesId="338" SortOrder="1">
          <Heading/>
          <Details>
            <Detail SortOrder="1" TypeOfProgramAndActivitiesDetailsId="498">
              <FooterDetails>
                <Email/>
                <Footer/>
                <WebAddress/>
              </FooterDetails>
              <Heading/>
              <Paragraph>The Securities and Exchange Commission (SEC) was created under authority of the Securities Exchange Act of 1934 (15 U.S.C. 78a-78jj) and was organized on July 2, 1934. The Commission serves as adviser to United States district courts in reorganization proceedings for debtor corporations in which a substantial public interest is involved. The Commission also has certain responsibilities under section 15 of the Bretton Woods Agreements Act of 1945 (22 U.S.C. 286k-1) and section 851(e) of the Internal Revenue Code of 1954 (26 U.S.C. 851(e)).</Paragraph>
            </Detail>
            <Detail SortOrder="2" TypeOfProgramAndActivitiesDetailsId="499">
              <FooterDetails>
                <Email/>
                <Footer/>
                <WebAddress/>
              </FooterDetails>
              <Heading/>
              <Paragraph>The Commission is vested with quasi-judicial functions. Persons aggrieved by its decisions in the exercise of those functions have a right of review by the United States courts of appeals.</Paragraph>
            </Detail>
            <Detail SortOrder="3" TypeOfProgramAndActivitiesDetailsId="512">
              <FooterDetails>
                <Email/>
                <Footer/>
                <WebAddress>http://www.sec.gov/contact/addresses.htm</WebAddress>
              </FooterDetails>
              <Heading/>
              <Paragraph>A complete listing of SEC regional offices, including addresses, telephone numbers, and key officials, is available online.</Paragraph>
            </Detail>
          </Details>
        </Activity>
      </ProgramAndActivity>
      <ProgramAndActivity ProgramAndActivitiesId="173" SortOrder="2">
        <FooterDetails>
          <Email/>
          <Footer/>
          <WebAddress/>
        </FooterDetails>
        <MainParagraph/>
        <PointOfContact/>
        <ProgramName>Activities</ProgramName>
        <Activity ProgramAndActivitiesId="339" SortOrder="1">
          <Heading>Full and Fair Disclosure</Heading>
          <Details>
            <Detail SortOrder="1" TypeOfProgramAndActivitiesDetailsId="500">
              <FooterDetails>
                <Email/>
                <Footer/>
                <WebAddress/>
              </FooterDetails>
              <Heading/>
              <Paragraph>The Securities Act of 1933 (15 U.S.C. 77a) requires issuers of securities and their controlling persons making public offerings of securities in interstate commerce or via mail to file registration statements containing financial and other pertinent data about the issuer and the securities being offered with the SEC. There are limited exemptions, such as government securities, nonpublic offerings, and intrastate offerings, as well as certain offerings not exceeding $1.5 million. The effectiveness of a registration statement may be refused or suspended after a public hearing if the statement contains material misstatements or omissions, thus barring sale of the securities until it is appropriately amended.</Paragraph>
            </Detail>
          </Details>
        </Activity>
        <Activity ProgramAndActivitiesId="340" SortOrder="2">
          <Heading>Regulation of Investment Advisers</Heading>
          <Details>
            <Detail SortOrder="1" TypeOfProgramAndActivitiesDetailsId="501">
              <FooterDetails>
                <Email/>
                <Footer/>
                <WebAddress/>
              </FooterDetails>
              <Heading/>
              <Paragraph>Persons who, for compensation, engage in the business of advising others with respect to securities must register with the Commission. The Commission is authorized to define what practices are considered fraudulent or deceptive and to prescribe means to prevent those practices.</Paragraph>
            </Detail>
          </Details>
        </Activity>
        <Activity ProgramAndActivitiesId="341" SortOrder="3">
          <Heading>Regulation of Mutual Funds and Other Investment Companies</Heading>
          <Details>
            <Detail SortOrder="1" TypeOfProgramAndActivitiesDetailsId="502">
              <FooterDetails>
                <Email/>
                <Footer/>
                <WebAddress/>
              </FooterDetails>
              <Heading/>
              <Paragraph>The Commission registers investment companies and regulates their activities to protect investors. The regulation covers sales load, management contracts, composition of boards of directors, and capital structure. The Commission must also determine the fairness of various transactions of investment companies before they actually occur.</Paragraph>
            </Detail>
            <Detail SortOrder="2" TypeOfProgramAndActivitiesDetailsId="503">
              <FooterDetails>
                <Email/>
                <Footer/>
                <WebAddress/>
              </FooterDetails>
              <Heading/>
              <Paragraph>The Commission may institute court action to enjoin the consummation of mergers and other plans of reorganization of investment companies if such plans are unfair to securities holders. It may impose sanctions by administrative proceedings against investment company management for violations of the act and other Federal securities laws. It also may file court actions to enjoin acts and practices of management officials involving breaches of fiduciary duty and personal misconduct and to disqualify such officials from office.</Paragraph>
            </Detail>
          </Details>
        </Activity>
        <Activity ProgramAndActivitiesId="342" SortOrder="4">
          <Heading>Regulation of Securities Markets</Heading>
          <Details>
            <Detail SortOrder="1" TypeOfProgramAndActivitiesDetailsId="504">
              <FooterDetails>
                <Email/>
                <Footer/>
                <WebAddress/>
              </FooterDetails>
              <Heading/>
              <Paragraph>The Securities Exchange Act of 1934 assigns to the Commission broad regulatory responsibilities over the securities markets, the self-regulatory organizations within the securities industry, and persons conducting a business in securities. Persons who execute transactions in securities generally are required to register with the Commission as broker-dealers. Securities exchanges and certain clearing agencies are required to register with the Commission, and associations of brokers or dealers are permitted to register with the Commission. The act also provides for the establishment of the Municipal Securities Rulemaking Board to formulate rules for the municipal securities industry.</Paragraph>
            </Detail>
            <Detail SortOrder="2" TypeOfProgramAndActivitiesDetailsId="506">
              <FooterDetails>
                <Email/>
                <Footer/>
                <WebAddress/>
              </FooterDetails>
              <Heading/>
              <Paragraph>The Commission oversees the self-regulatory activities of the national securities exchanges and associations, registered clearing agencies, and the Municipal Securities Rulemaking Board. In addition, the Commission regulates industry professionals, such as securities brokers and dealers, certain municipal securities professionals, Government securities brokers and dealers, and transfer agents.</Paragraph>
            </Detail>
          </Details>
        </Activity>
        <Activity ProgramAndActivitiesId="343" SortOrder="5">
          <Heading>Rehabilitation of Failing Corporations</Heading>
          <Details>
            <Detail SortOrder="1" TypeOfProgramAndActivitiesDetailsId="507">
              <FooterDetails>
                <Email/>
                <Footer/>
                <WebAddress/>
              </FooterDetails>
              <Heading/>
              <Paragraph>In cases of corporate reorganization proceedings administered in Federal courts, the Commission may participate as a statutory party. The principal functions of the Commission are to protect the interests of public investors involved in such cases through efforts to ensure their adequate representation and to participate in legal and policy issues that are of concern to public investors generally.</Paragraph>
            </Detail>
          </Details>
        </Activity>
        <Activity ProgramAndActivitiesId="344" SortOrder="6">
          <Heading>Representation of Debt Securities Holders</Heading>
          <Details>
            <Detail SortOrder="1" TypeOfProgramAndActivitiesDetailsId="508">
              <FooterDetails>
                <Email/>
                <Footer/>
                <WebAddress/>
              </FooterDetails>
              <Heading/>
              <Paragraph>The Commission safeguards the interests of purchasers of publicly offered debt securities issued pursuant to trust indentures.</Paragraph>
            </Detail>
          </Details>
        </Activity>
        <Activity ProgramAndActivitiesId="345" SortOrder="7">
          <Heading>Enforcement Activities</Heading>
          <Details>
            <Detail SortOrder="1" TypeOfProgramAndActivitiesDetailsId="509">
              <FooterDetails>
                <Email/>
                <Footer/>
                <WebAddress/>
              </FooterDetails>
              <Heading/>
              <Paragraph>The Commission's enforcement activities are designed to secure compliance with the Federal securities laws administered by the Commission and the rules and regulations adopted thereunder. These activities include measures to do the following: compel compliance with the disclosure requirements of the registration and other provisions of the relevant acts; prevent fraud and deception in the purchase and sale of securities; obtain court orders enjoining acts and practices that operate as a fraud upon investors or otherwise violate the laws; suspend or revoke the registrations of brokers, dealers, investment companies, and investment advisers who willfully engage in such acts and practices; suspend or bar from association persons associated with brokers, dealers, investment companies, and investment advisers who have violated any provision of the Federal securities laws; and prosecute persons who have engaged in fraudulent activities or other willful violations of those laws.</Paragraph>
            </Detail>
            <Detail SortOrder="2" TypeOfProgramAndActivitiesDetailsId="510">
              <FooterDetails>
                <Email/>
                <Footer/>
                <WebAddress/>
              </FooterDetails>
              <Heading/>
              <Paragraph>In addition, attorneys, accountants, and other professionals who violate the securities laws face possible loss of their privilege to practice before the Commission.</Paragraph>
            </Detail>
            <Detail SortOrder="3" TypeOfProgramAndActivitiesDetailsId="511">
              <FooterDetails>
                <Email/>
                <Footer/>
                <WebAddress/>
              </FooterDetails>
              <Heading/>
              <Paragraph>To this end, private investigations are conducted into complaints or other indications of securities violations. Established evidence of law violations is used in appropriate administrative proceedings to revoke registration or in actions instituted in Federal courts to restrain or enjoin such activities. Where the evidence tends to establish criminal fraud or other willful violation of the securities laws, the facts are referred to the Attorney General for criminal prosecution of the offenders. The Commission may assist in such prosecutions.</Paragraph>
            </Detail>
          </Details>
        </Activity>
      </ProgramAndActivity>
    </ProgramAndActivities>
    <SourceOfInformationDetails>
      <EntitySourceOfInformation EntitySourceOfInformationId="235" SortOrder="1">
        <FooterDetails>
          <Email/>
          <Footer/>
          <WebAddress>http://www.sec.gov</WebAddress>
        </FooterDetails>
        <Header/>
        <Paragraph>Inquiries regarding the following matters should be directed to the appropriate office, Securities and Exchange Commission, 100 F Street NE., Washington, DC 20549.</Paragraph>
      </EntitySourceOfInformation>
      <EntitySourceOfInformation EntitySourceOfInformationId="236" SortOrder="2">
        <FooterDetails>
          <Email/>
          <Footer/>
          <WebAddress>http://www.sec.gov/about/offices/oas.htm</WebAddress>
        </FooterDetails>
        <Header>Contracts</Header>
        <Paragraph>Information on SEC procurement and contracting activities is available from the Office of Administrative Services. Phone, 202-551-7300.</Paragraph>
      </EntitySourceOfInformation>
      <EntitySourceOfInformation EntitySourceOfInformationId="238" SortOrder="3">
        <FooterDetails>
          <Email/>
          <Footer/>
          <WebAddress>http://www.sec.gov/careers#.U6m2tpRdUwA</WebAddress>
        </FooterDetails>
        <Header>Employment</Header>
        <Paragraph>Applicants must apply for a particular vacancy and complete a process of competitive selection. This process does not apply, however, to attorney vacancies. The Commission runs a college and law school recruitment program, which relies on campus visits and student interviews. Inquiries should be directed to the Office of Human Resources. Phone, 202-551-7500. Fax, 202-777-1028.</Paragraph>
      </EntitySourceOfInformation>
      <EntitySourceOfInformation EntitySourceOfInformationId="239" SortOrder="4">
        <FooterDetails>
          <Email/>
          <Footer/>
          <WebAddress>http://www.sec.gov/investor#.U6m0RJRdUwB</WebAddress>
        </FooterDetails>
        <Header>Investor Assistance and Complaints</Header>
        <Paragraph>The Office of Investor Education and Advocacy answers investors' questions, assists them with specific problems regarding their relations with broker-dealers and companies, and advises the Commission and other offices and divisions regarding problems frequently encountered by investors and possible regulatory solutions. Phone, 202-551-6551. Consumer information line, 800-732-0330. Fax, 202-772-9295. Complaints and inquiries may also be directed to any regional or district office.</Paragraph>
      </EntitySourceOfInformation>
      <EntitySourceOfInformation EntitySourceOfInformationId="240" SortOrder="5">
        <FooterDetails>
          <Email/>
          <Footer/>
          <WebAddress>http://www.sec.gov/edgar.shtml#.U6my35RdUwC</WebAddress>
        </FooterDetails>
        <Header>Publications</Header>
        <Paragraph>SEC forms are available on the agency's Web site. Other publications, including publications for investors (http://www.sec.gov/investor/pubs.shtml), are also available online. For more information, contact the Publications Unit. Phone, 202-551-4040.</Paragraph>
      </EntitySourceOfInformation>
      <EntitySourceOfInformation EntitySourceOfInformationId="241" SortOrder="6">
        <FooterDetails>
          <Email/>
          <Footer/>
          <WebAddress/>
        </FooterDetails>
        <Header>Reading Rooms</Header>
        <Paragraph>Registration statements and other public documents filed with the Commission are available for public inspection in the Commission's public reference room in Washington, DC. It is open weekdays, except on holidays, between the hours of 10:00 a.m. and 3:00 p.m. Phone, 202-551-5850. The Commission maintains a library that is open during the same hours as the public reference room. Phone, 202-551-5450. Fax, 202-772-9326.</Paragraph>
      </EntitySourceOfInformation>
      <EntitySourceOfInformation EntitySourceOfInformationId="242" SortOrder="7">
        <FooterDetails>
          <Email/>
          <Footer/>
          <WebAddress>http://www.sec.gov/info/smallbus.shtml</WebAddress>
        </FooterDetails>
        <Header>Small Business Activities</Header>
        <Paragraph>Information for small businesses, including information on legal obligations when they sell securities and on financial and other reporting obligations when their securities are traded publicly, is available online. Contact the Office of Small Business Policy for more information. Phone, 202-551-3460.</Paragraph>
      </EntitySourceOfInformation>
      <EntitySourceOfInformation EntitySourceOfInformationId="237" SortOrder="8">
        <FooterDetails>
          <Email/>
          <Footer/>
          <WebAddress/>
        </FooterDetails>
        <Header/>
        <Paragraph/>
      </EntitySourceOfInformation>
    </SourceOfInformationDetails>
    <FooterDetails>
      <Footer>For further information, contact the Office of Public Affairs, Securities and Exchange Commission, 100 F Street NE., Washington, DC 20549. Phone, 202-551-4120. Fax, 202-777-1026.</Footer>
      <Email/>
      <WebAddress>http://www.sec.gov</WebAddress>
    </FooterDetails>
  </Entity>
</GovernmentManual>
