Penny Somer-Greif

Penny Somer-Greif is of counsel in Baker Donelson’s Baltimore office. Ms. Somer-Greif’s representations include matters involving the Securities Act of 1933, the Securities Exchange Act of 1934, the Sarbanes-Oxley Act of 2002, the Dodd-Frank Act, the Jumpstart our Business Startups (JOBS) Act and related SEC rules, NASDAQ, and public and private securities offerings and general securities law compliance. She is a former attorney-adviser with the Securities and Exchange Commission. She can be reached at

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How the Changes Will Affect Financial Reporting Recent changes by the SEC to qualification thresholds have altered the qualifications for an organization to be considered a “smaller reporting company.” Penny Somer-Greif of Baker Donelson outlines the new requirements. The Securities and Exchange Commission (SEC) has adopted amendments to its rules and forms to amend the definition of "smaller reporting company." Companies that...

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