On February 8, 2021, the Division of Corporation Finance of the Securities and Exchange Commission (SEC) published a sample comment letter that the SEC might send to issuers that conduct securities ...

The Securities and Exchange Commission continues to show a heightened interest in climate change and how companies are adjusting for it. Our Securities Group considers why companies should evaluate ...

We totally get it; it can feel daunting to write 15 to 20 report cards in one sitting. Preschool report card comments matter a lot to parents, though, giving them a glimpse at what happens with their ...

Many states can designate federal agencies via a simple letter from their chief election official. This sample letter is directed to USCIS, but it can be adapted for any federal agency/program.