On November 17, 2020, the Securities and Exchange Commission adopted amendments to Regulation S-T and the EDGAR system Filer Manual to permit signatories to use electronic signatures to sign documents that are then filed on EDGAR. In adopting the amendments, the SEC recognized the widespread use of electronic signatures and developments in the technology used to authenticate and secure electronic signatures, as well as the substantial increase in remote work due to the COVID-19 pandemic. The amendments will reduce operational burdens related to obtaining, and maintaining records of, manual “wet” signatures in connection with EDGAR filings. The amendments will be effective immediately upon publication in the Federal Register. On November 20, 2020, the SEC staff issued a statement indicating that, prior to effectiveness of the amendments, it will not recommend enforcement action with respect to the requirements of Rule 302(b) so long as a signatory complies with all of the procedural requirements of amended Rule 302(b).