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The SEC EDGAR Communications Office recently issued this reminder:

Filers are reminded to confirm that internal links in their EDGAR filings are working properly prior to submitting the filings on EDGAR. In addition, filers should check whether existing filings have broken internal links and fix any such links.

It is permissible for electronic filers to include links to different sections within a single HTML document, for example, in exhibits filed pursuant to Item 601 of Regulation S–K. Filers should be aware, however, that incorrect internal links will result in errors surrounding those links when the filings are disseminated.

I didn’t add that emphasis, it’s from the SEC. Most filing agents have a validation function to check internal links – so it’s a good idea to confirm that this step is being performed on your filings. And don’t forget, links have consequences.

– Liz Dunshee