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    Securities Regulation Daily Wrap Up, PUBLIC COMPANY REPORTING AND DISCLOSURE—SEC issues interpretive guidance regarding Form S-3 eligibility, (Oct 27, 2026)

    Organizations Mentioned:Sumisho Air Lease Corp.

    By Suzanne Cosgrove

    Responding to a request from Sumisho Air Lease Corp., the Commission allowed certain voluntary reporting periods to count toward Form S-3 eligibility.

    In a no-action letter dated October 26, the SEC’s Division of Corporation Finance said it wou ...

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