Adoption of Updated EDGAR Filer Manual

The Securities and Exchange Commission (the Commission) is adopting revisions to the Electronic Data Gathering, Analysis, and Retrieval System (EDGAR) Filer Manual to reflect updates to the EDGAR system. The revisions are being made primarily to support the redesign of Form 8-K, where the reportable events have been expanded from 12 to 22 items, a new hierarchical numbering scheme has been introduced for the reportable events (items), and the fact that the 8-K can be filed to simultaneously satisfy some filing obligations for Rules 425, 14a-12, 14d-2(b) and 13e-4(c). Revisions are also being made to provide support for EDGARLink on Windows <SUP>[reg]</SUP> XP, in addition to existing support for Windows <SUP>[reg]</SUP> 98, 2000 and NT; to provide support for modified exhibit descriptions for Regulations S-K and S-B; for discontinued support for submission Form types 40-8F-A, 40-8F-B, 40-8F-L, 40-8F-M and their amendments; to provide support for the electronic filing of submission Form types 40-17G, 40-17GCS, 40-24B2, 40-33 and their amendments; and, the ability to enter multiple classes (contracts) for a series at one time from a single web page. The revisions to the Filer Manual reflect changes within Volumes I, II and III, entitled "EDGAR Release 8.8 EDGARLink Filer Manual," "EDGAR Release 8.8 N-SAR Supplement Filer Manual," and "EDGAR Release 8.8 OnlineForms Filer Manual" respectively. The updated manual will be incorporated by reference into the Code of Federal Regulations.