On June 23, 2020, the staff of the Division of Corporation Finance of the Securities and Exchange Commission (the “SEC”) issued additional disclosure guidance (“Topic No. 9A”) providing the staff’s most recent views regarding operations, liquidity, and capital resources disclosures and other compliance obligations related to COVID-19 and its impacts on businesses and markets. Topic No. 9A supplements the Division’s Disclosure Guidance Topic No. 9 issued on March 25, 2020. A link to new Topic No. 9A can be found here and a link to the earlier Topic No. 9 can be found here.

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