SEC Issues SPAC Disclosure Guidance: Client Alert Digest

Summary

This client alert digest provides law firm client alerts and memorandums discussing guidance issued by the Securities and Exchange Commission’s Division of Corporation Finance (Division) regarding disclosure obligations of special purpose acquisition companies (SPACs). On December 22, 2020, the Division published CF Disclosure Guidance: Topic No. 11, which focuses on enhanced SPAC disclosures in connection with a SPAC’s initial public offering and subsequent merger or business combination.