Offering Statement
Section 3(b)(2)(G)(i) gives the Commission discretion to require an offering statement in such form and with such content as it determines necessary in the public interest and for the protection of investors.209 The provision permits electronic filing of offering statements, and provides a non-exhaustive list of potential content that may be required in the offering statement, including audited financial statements, a description of the issuer’s business operations, financial condition, corporate governance principles, use of investor funds, and other appropriate matters.
Electronic Filing; Delivery Requirements