How to create clear SEC disclosure documents

A Plain English
Handbook
How to create clear
SEC disclosure documents

By the Office of Investor Education and Assistance
U.S. Securities and Exchange Commission
450 5th Street, N.W.
Washington, DC 20549
August 1998

This handbook shows how you can use well-established techniques
for writing in plain English to create clearer and more informative
disclosure documents. We are publishing this handbook only for
your general information. Of course, when drafting a document for
filing with the SEC, you must make sure it meets all legal requirements.