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Thompson Hine LLP, a full-service business law firm with approximately 400 lawyers in 11 offices, was ranked number 1 in the category “Most innovative North American law firms: New working models” by The Financial Times and was 1 of 7 firms shortlisted for The American Lawyer’s inaugural Legal Services Innovation Award. The firm has been recognized by the National Law Journal as a Legal Technology Trailblazer and featured by Bloomberg for its innovative service delivery models, which drive accuracy and predictability. The firm’s commitment to innovation is embodied in Thompson Hine SmartPaTHTM – a smarter way to work – predictable, efficient and aligned with client goals. For more information, please visit ThompsonHine.com and ThompsonHine.com/SmartPaTH.

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On May 19, 2026, the SEC released two sets of proposed rule amendments intended to <a href="https://www.sec.gov/files/rules/proposed/2026/33-11419.pdf" target="_blank" rel="noreferrer noopener">simplify the public company reporting framework</a> and to <a href="https://www.sec.gov/files/rules/proposed/2026/33-11418.pdf" target="_blank" rel="noreferrer noopener">assist companies in conducting registered offerings</a>.

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These proposed rules are part of the SEC’s ongoing efforts to encourage companies to become and remain public. The first step in those efforts began on May 5, 2026, when the SEC released <a href="https://www.sec.gov/files/rules/proposed/2026/33-11414.pdf" target="_blank" rel="noreferrer noopener">proposed amendments</a> that would allow (but not require) reporting companies to file semi‑annual reports on a new Form 10-S, rather than quarterly reports on Form 10‑Q, as described in our <a href="https://www.thompsonhine.com/insights/proposed-amendments-to-permit-semi-annual-reporting-instead-of-required-quarterly-reports/" target="_blank" rel="noreferrer noopener">update</a>. Per <a href="https://www.sec.gov/newsroom/speeches-statements/atkins-statement-on-proposing-releases-for-enhancement-of-emerging-growth-company-accommodations-and-simplification-of-filer-status-for-reporting-companies-and-registered-offering-reform-051926?utm_medium=email&amp;utm_source=govdelivery" target="_blank" rel="noreferrer noopener">SEC Chairman Paul Atkins</a>, these new proposed rules “serve as the foundation for [the SEC’s] agenda to Make IPOs Great Again.”

Comments on the proposals are due within 60 days following publication of the applicable release in the Federal Register.

Securities Law Update

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