<p>Catherine T. Dixon (Weil Gotshal & Manges LLP) Preparing the MD&A in 2009 Private Placements in 2009 CHB, Ch. 6</p><p>Footnotes</p><p>Interpretation: Commission Guidance Regarding Management’s Discussion and Analysis of Financial Condition and Results of Operations, SEC Rel. No. 33-8350 (Dec. 19, 2003), available at http://www.sec.gov/rules/interp/33-8350.htm.</p><p>2 PLI 40th Annual Institute on Securities Regulation (New York, NY, Nov. 12-14, 2008); ABA Section of Business Law, Federal Regulation of Securities Committee Fall Meeting (Wash. D.C., Nov. 20 - 21, 2008); 2008 AICPA National Conference on Current SEC and PCAOB Developments (Wash. D.C., Dec. 8-10, 2008). </p><p>3 Pub. L. No. 110-343, Div. A.</p><p>4 Office of the Chief Accountant and Division of Corporation Finance, U.S. Securities and Exchange Commission, Report and Recommendations Pursuant to Section 133 of the Emergency Economic Stabilization Act of 2008: Study on Mark-to-Market Accounting (Dec. 30, 2008)(“SEC Mark-to-Market Study”), available at http://www.sec.gov/news/studies/2008/marktomarket123008.pdf. </p><p>5 Remarks of John W. White, Director, Division of Corporation Finance, U.S. Securities and Exchange Commission, before the American Bar Association Section of Business Law, Committee on Federal Regulation of Securities (N.Y., N.Y., Aug. 11, 2008), available at http://www.sec.gov/news/speech/2008/spch081108jww.htm.</p><p>6 Final Report of the Advisory Committee on Improvements to Financial Reporting to the U.S. Securities and Exchange Commission (Aug. 1, 2008)(“CIFR Report”), available at http://www.sec.gov/about/offices/oca/acifr-finalreport.pdf. </p><p>7 See, e.g., SEC v. Julian T. Tzolov and Eric S. Butler (Credit Suisse), SEC Lit. Rel. No. 20698 (Sept. 3, 2008), available at http://www.sec.gov/litigation/litreleases/2008/lr20698.htm; SEC v. Ralph R. Cioffi and Matthew M. Tannin, SEC Lit. Rel. No. 20625 (June 19, 2008)(Bear Stearns), available at http://www.sec.gov/litigation/litreleases/2008/lr20625.htm.</p>