If all 9 million smokers took up e-cigarettes instead, 54,000 lives could be saved, they said.
[39]The updated guidance specifically states that in light of the uncertainty regarding how the [SEC] Commission will resolve those issues [raised by the Courts decision] and related issues raised by commenters, SECs Division of Corporation Finance [SEC staff] has determined that it will not recommend enforcement action to the Commission if companies, including those that are subject to paragraph (c) of Item 1.01 of Form SD, only file disclosure under the provisions of paragraphs (a) and (b) of Item 1.01 of Form SD. The statement noted that it is subject to any further action that may be taken by the Commission, expresses the Divisions position on enforcement action only, and does not express any legal conclusion on the rule. See SEC Division of Corporation Finance, Updated Statement on the Effect of the Court of Appeals Decision on the Conflict Minerals Rule
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