On September 25, the U.S. Securities and Exchange Commission (the “SEC”) announced that it is seeking public comment on the effectiveness of financial disclosure requirements in Regulation S-X.  The request for comments specifically focuses on requirements for the form and content of financial disclosures that companies must file with the SEC regarding acquired businesses, affiliated entities and guarantors and issuers of guaranteed securities.  The comment period will remain open for 60 days following publication of the comment request in the Federal Register.  Press Release.