Authors: Yaroslav Alekseyev, Mike Bienenfeld, Jeffrey Cohen, Alejandro Gordano, Mas Harntha, Jason Manketo, Alexander Parkhouse, Matthew Poulter, Cecil Quillen, Igor Rogovoy, Luis Roth, Pam Shores

SEC sample letter provides disclosure guidance relating to Russian invasion of Ukraine

The staff of the U.S. Securities and Exchange Commission has issued a “sample letter” reminding companies of their disclosure obligations  pertaining to Russia’s invasion of Ukraine and related supply chain issues. Among other things, the sample letter warns companies that the SEC staff may ask about the impact of the invasion on their disclosure controls and procedures and their internal control over financial reporting.