Compliments of our colleague Sanjay M. Shirodkar.

The SEC is open for business – first come, first served.

The Division of Corporation Finance is returning to normal operations. The SEC staff has indicated that, absent compelling circumstances, it expects to address matters in the order in which they were received. Staff members are available to answer questions relating to filings and other federal securities law matters, but their response take some time.

The SEC Staff has created an avenue for expedited basis assistance. Such requests should be directed to CFEmergency@sec.gov.

With respect to registrants that omitted or removed delaying amendments from their registration statements, the SEC staff noted that it will consider requests to accelerate the effective date of those registration statements if they are amended to include a delaying amendment prior to the end of the 20 day period and acceleration is appropriate. In cases where the SEC staff believes it would be appropriate for a registrant to amend to include a delaying amendment, the SEC staff expects to notify that registrant.

With respect to pending no-action letters, including those under Exchange Act Rule 14a‑8, the SEC staff expects to respond to these requests in the order received.

Here is a link to the guidance from the Division.