3. Applicants should file the application at the same time they file the material from which they have omitted the confidential information.
http://www.sec.gov/interps/legal/slbcf1r.htm#change1
The confidential treatment process contemplates that issuers file CTRs at the same time that they file the publicly disclosed portions.26 The staff will not process the application unless and until the material from which information is omitted has been filed publicly. There is only one exception to that general rule with respect to domestic registrants. In the case of joint proxy statements/prospectuses filed confidentially pursuant to Rule 14a- 6(e)(2) of Regulation 14A, the registrant customarily files the wrap registration statement on Form S-4 only after the staff has completed its review of the non-public proxy statement/prospectus.27 The staff must review the CTR on a preliminary basis at the same time it is reviewing the proxy statement/prospectus to avoid delays in the acceleration of effectiveness at the time the registrant files the Form S-4.
The confidential treatment process contemplates that issuers file CTRs at the same time that they file the publicly disclosed portions.26 The staff will not process the application unless and until the material from which information is omitted has been filed publicly. There is only one exception to that general rule with respect to domestic registrants. In the case of joint proxy statements/prospectuses filed confidentially pursuant to Rule 14a- 6(e)(2) of Regulation 14A, the registrant customarily files the wrap registration statement on Form S-4 only after the staff has completed its review of the non-public proxy statement/prospectus.27 The staff must review the CTR on a preliminary basis at the same time it is reviewing the proxy statement/prospectus to avoid delays in the acceleration of effectiveness at the time the registrant files the Form S-4.
