On May 13th, the SEC amended its procedures for holding funds in any filing fee account in which there has not been a deposit, withdrawal or other adjustment. The amendment extends the holding period from 180 days to three years, after which the SEC will initiate the return of funds to the account holder without any action by the account holder. As always, account holders may request a refund of such fees at any time. The amendments are effective May 19, 2011. SEC Release No. 33-9208.