United States Government Publishing Office publisher pbl distributor dst United States National Archives and Records Administration Office of the Federal Register author aut Government Organization text government publication eng FR Regulatory Information 2005_register executive 2010-09-23 article Part II Rules and Regulations D09002ee1c812447b D09002ee1c812455e United States Securities and Exchange Commission originator org United States Government Agency or Subagency We are adopting new and amended rules and forms to address comprehensively the registration, disclosure and reporting requirements for asset-backed securities under the Securities Act of 1933 and the Securities Exchange Act of 1934. The final rules and forms accomplish the following: update and clarify the Securities Act registration requirements for asset-backed securities offerings, including expanding the types of asset-backed securities that may be offered in delayed primary offerings on Form S-3; consolidate and codify existing interpretive positions that allow modified Exchange Act reporting that is more tailored and relevant to asset-backed securities; provide tailored disclosure guidance and requirements for Securities Act and Exchange Act filings involving asset-backed securities; and streamline and codify existing interpretive positions that permit the use of written communications in a registered offering of asset-backed securities in addition to the statutory registration statement prospectus. We also request additional comment regarding the appropriate treatment of certain structured securities that do not meet our definition of "asset-backed security." 70 FR 1506 https://www.govinfo.gov/app/details/FR-2005-01-07/05-53 05-53 fr07ja05-22 RIN 3235-AF74 8010-01-P Release Nos. 33-8518 34-50905 File No. S7-21-04 https://www.govinfo.gov/app/details/FR-2005-01-07/05-53 https://www.govinfo.gov/content/pkg/FR-2005-01-07/html/05-53.htm https://www.govinfo.gov/content/pkg/FR-2005-01-07/pdf/05-53.pdf Accountants Accounting Reporting and Recordkeeping Requirements Securities Advertising Brokers 126 p. 1506 1631 70 FR 1506 Title 17 Part 210 17 CFR Part 210 Title 17 Part 228 17 CFR Part 228 Title 17 Part 229 17 CFR Part 229 Title 17 Part 230 17 CFR Part 230 Title 17 Part 232 17 CFR Part 232 Title 17 Part 239 17 CFR Part 239 Title 17 Part 240 17 CFR Part 240 Title 17 Part 242 17 CFR Part 242 Title 17 Part 245 17 CFR Part 245 Title 17 Part 249 17 CFR Part 249 RIN 3235-AF74 Asset-Backed Securities; Federal Register Vol. 70, Issue RULE 05-53 II SECURITIES AND EXCHANGE COMMISSION 2005-03-08 Release Nos. 33-8518 34-50905 File No. S7-21-04 8010-01-P 05-53 Final rule; request for comment.

We are adopting new and amended rules and forms to address comprehensively the registration, disclosure and reporting requirements for asset-backed securities under the Securities Act of 1933 and the Securities Exchange Act of 1934. The final rules and forms accomplish the following: update and clarify the Securities Act registration requirements for asset-backed securities offerings, including expanding the types of asset-backed securities that may be offered in delayed primary offerings on Form S-3; consolidate and codify existing interpretive positions that allow modified Exchange Act reporting that is more tailored and relevant to asset-backed securities; provide tailored disclosure guidance and requirements for Securities Act and Exchange Act filings involving asset-backed securities; and streamline and codify existing interpretive positions that permit the use of written communications in a registered offering of asset-backed securities in addition to the statutory registration statement prospectus. We also request additional comment regarding the appropriate treatment of certain structured securities that do not meet our definition of "asset-backed security."

Effective Date: March 8, 2005. Jeffrey J. Minton, Special Counsel, or Jennifer G. Williams, Attorney-Advisor, at (202) 942-2910, in the Office of Rulemaking, Division of Corporation Finance, U.S. Securities and Exchange Commission, 450 Fifth Street, NW., Washington, DC 20549. Accountants Accounting Reporting and Recordkeeping Requirements Securities Advertising Brokers Securities: Asset-backed securities; registration, disclosure, and reporting requirements, rule-comments@sec.gov http://www.regulations.gov http://www.sec.gov http://www.sec.gov/rules/final.shtml http://www.sec.gov/rules/proposed/s72104.shtml www.sec.gov Vol. 70, no. 5 Office of the Federal Register, National Archives and Records Administration 2005-01-07 continuing daily deposited born digital 340 p. Table of Contents: AE 2.7: GS 4.107: AE 2.106: KF70.A2 https://www.govinfo.gov/app/details/FR-2005-01-07 P0b002ee18098a43f 0097-6326 0042-1219 0364-1406 769-004-00000-9 000582072 f:fr07ja05 https://www.govinfo.gov/app/details/FR-2005-01-07 https://www.govinfo.gov/content/pkg/FR-2005-01-07/pdf/FR-2005-01-07.pdf https://www.govinfo.gov/content/pkg/FR-2005-01-07/xml/FR-2005-01-07.xml fdlp 1325 1654 DGPO 2010-09-23 2024-06-06 FR-2005-01-07 machine generated eng FR FR-2005-01-07 70 5