10. Using www.sec.gov, go to Divisions, then Division of Corporate Finance. Under Statutes, Rules, and Forms, go

to Rules then to "Regulation S-K." What is the requirement described within Item 308 (Sec. 229.308), and what

are 3 of the disclosure elements required to satisfy this requirement?

11. Refer to the previous question. Describe two parties who might perform research to understand the MD&A

requirements in Regulation S-K, and the circumstances that might drive them to perform this research.