[insert date 60 days after publication in the Federal Register]
resource extraction issuer must comply with the new rules and formfor fiscal years ending after September 30, 2013. For the first report filed for fiscal yearsending after September 30, 2013, a resource extraction issuer may provide a partial yearreport if the issuer’s fiscal year began before September 30, 2013. The issuer will berequired to provide a report for the period beginning October 1, 2013 through the end of itsfiscal year. For any fiscal year beginning on or after September 30, 2013, a resourceextraction issuer will be required to file a report disclosing payments for the full fiscal year.
FOR FURTHER INFORMATION CONTACT:
Tamara Brightwell, Senior SpecialCounsel, Division of Corporation Finance, Elliot Staffin, Special Counsel, Office of International Corporate Finance, Division of Corporation Finance, or Eduardo Aleman,Special Counsel, Office of Rulemaking, Division of Corporation Finance, at (202) 551-3290,U.S. Securities and Exchange Commission, 100 F Street, NE, Washington, DC 20549-4553.
We are adopting new Rule 13q-1
and anamendment to new Form SD
under the Securities Exchange Act of 1934 (“Exchange Act”).
17 CFR 240.13q-1.
17 CFR 249.448.
15 U.S.C. 78a et seq.