Adoption of Updated EDGAR Filer Manual

The Securities and Exchange Commission (the Commission) is adopting revisions to the EDGAR Filer Manual to reflect updates to the EDGAR system made primarily to improve the functionality of the SEC's Online Forms website. The website is currently used for preparing and submitting ownership reports, Forms 3, 4, 5 and their amendments, Forms 3/A, 4/A and 5/A, required under section 16(a) of the Securities Exchange Act of 1934, generally as required by section 403 of the Sarbanes-Oxley Act of 2002. Some of the improved functionality includes the ability to list holdings of securities separately from securities transactions; facilitating the reporting of gift, phantom stock plan and similar transactions; automatic entry of the filer's address by the system based on the filer's CIK number and the ability to change the address for the filing\1\; and XML schema and stylesheet updates to support these changes. In addition, the new release will include support for extended EDGAR filing and dissemination to 6 a.m., as a trial to assess its usefulness to filers; same day acceptance and dissemination of Form 3, 4 and 5 filings and Securities Act of 1933, Rule 462(b) filings, MEF form types, received on business days on or before 10 p.m., eastern standard time; Form 8-K Items 10, 11, 12, and 13; new form types N-CSRS, N-PX and N-Q; and rescinded form types BW-2 and BW-3. The revisions to the Filer Manual reflect these changes within Volumes I, II and III, entitled "EDGAR Release 8.6 EDGARLink Filer Manual", "EDGAR Release 8.6 Filer Manual N-SAR Supplement", and "EDGAR Release 8.6 OnlineForms Filer Manual" respectively. The updated manual will be incorporated by reference into the Code of Federal Regulations. ---------------------------------------------------------------------------