Last week, the Securities and Exchange Commission provided new guidance, in a question and answer format, about certain programming changes to its online disclosure system that have been made to support recently adopted revisions to Regulation AB and new Exchange Act Rule 15Ga-2. More specifically, the guidance covers the procedures that a filer must use in the Electronic Data Gathering, Analysis, and Retrieval (EDGAR) system that enable it to file a preliminary prospectus and to furnish Form ABS-15G, along with accompanying tables and third party due-diligence reports. It also addresses...