PwC comments on the SEC's Proposed Rule Amendments for Small and Additional Issues Exemptions Under Section 3(b) of the Securities Act

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PwC comment letter (SEC) 03/27/2014 by Assurance services
PwC comments on the SEC's Proposed Rule Amendments for Small and Additional Issues Exemptions Under Section 3(b) of the Securities Act

At a glance

PwC supports the Commission’s continuing efforts to facilitate capital raising by smaller businesses while at the same time providing appropriate levels of investor protection.

PricewaterhouseCoopers LLP appreciates the opportunity to respond to the SEC's proposed rule, Amendments for Small and Additional Issues Exemptions Under Section 3(b) of the Securities Act, which is intended to increase access to capital for smaller companies. We support the SEC’s continuing efforts to facilitate capital raising by smaller businesses while at the same time providing appropriate levels of investor protection. We are supportive of the Commission's efforts to leverage existing disclosure requirements (rather than developing new standards) wherever practical. We believe this will promote consistency and reduce uncertainty for investors and preparers.