Client Alert

| April 15, 2008

The SEC Publishes Revised Form 8-K Interpretations

On April 10, 2008, the Securities and Exchange Commission (the "SEC") published revised interpretive guidance regarding Form 8-K (the "April 2008 Interpretations"). This guidance replaces the previously issued Form 8-K interpretations set forth in:

  • the July 1997 Manual of Publicly Available Telephone Interpretations,
  • the June 13, 2003 Frequently Asked Questions Regarding the Use of Non-GAAP Financial Measures and
  • the November 22, 2004 Form 8-K Frequently Asked Questions.

For more information, please contact your Dewey & LeBoeuf relationship partner, or one of the following:

Frank R. Adams

+44 20 7459 5207

This memorandum is intended only as a general discussion of these issues. It is not considered to be legal advice. We would be pleased to provide additional details or advice about specific situations. For additional information on this important topic, please feel free to call upon your Dewey & LeBoeuf relationship partner. No part of this publication may be reproduced, in whole or in part, in any form, without our prior written consent. For further information on Dewey & LeBoeuf, please visit www.dl.com. +1 888 532 6383