SEC:

Offshore Offers and Sales

OGC-98-33: Published: Mar 11, 1998. Publicly Released: Mar 11, 1998.

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Pursuant to a legislative requirement, GAO reviewed the Securities and Exchange Commission's (SEC) new rule governing offshore offers and sales. GAO noted that: (1) the new rule would amend the Regulation S to address fraudulent and manipulative practices that have developed, particularly with respect to thinly capitalized companies; and (2) SEC complied with all applicable requirements in promulgating the rule.

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