Words of Wisdom

Defining Foreign Private Issuers: Are You a Wizard or a Muggle?

Posted in Foreign Private Issuers

The world of Harry Potter is divided into wizards and muggles, those who can work magic, and those who (sadly) cannot. In the world of US federal securities laws, the division between domestic US companies and foreign private issuers, or FPIs, is just as important. While FPIs don’t have magical powers — at least that we know of — FPIs do enjoy some very important advantages under special rules and accommodations established by the US Securities and Exchange Commission (SEC).

How do you know if you are a foreign private issuer? Our client alert tells you what you need to know.

A Roadmap for US Issuers: Financial Statement Requirements in US Securities Offerings

Posted in Financial Statement Requirements

On the heels of its wildly successful initial public offering, Next Humongous Thing, Inc.. is in the process of preparing a prospectus for a follow-on offering of common stock.  Oh, and it has completed several acquisitions, opened up two new segments and discontinued one operation.  Continue Reading

The Latham US IPO Guide – An Insider’s Guide to the IPO Process

Posted in Filing with the SEC, Financial Statement Requirements, Initial Public Offerings, Other

Your tech startup, Input Process Output, Inc., is wildly successful. Everyone is telling you it’s time to start thinking about taking IPO public, but how do you know whether it’s the right move? The Latham US IPO Guide explains what you need to know about how to plan and execute a successful IPO in a lively, plain-English style. Download your complimentary copy here.

Financial Statements for an Acquired Business: What to Include in Your Prospectus

Posted in Financial Statement Requirements, M&A Issues

Frankie, recent heir to Brooklyn Hipster Butcher Company, has decided to take his company public.  While preparing the registration statement for the IPO, Frankie wonders whether a small processing plant he purchased 80 days ago constitutes as a significant acquisition. Continue Reading