The Securities and Exchange Commission ("Commission") is adopting amendments to Volume II of the Electronic Data Gathering, Analysis, and Retrieval system Filer Manual ("EDGAR Filer Manual" or "Filer Manual") and related rules and forms. Version 73 of Volume II of the Filer Manual reflects and identifies changes to EDGAR made in connection with Release 25.1, and Version 74 of Volume II of the Filer Manual synthesizes changes from Version 73 with changes to EDGAR made in connection with the Commission's September 27, 2024, EDGAR Filer Access and Account Management rulemaking ("EDGAR Next"). The Commission is incorporating by reference Version 74 of Volume II.