The SEC Division of Corporation Finance updated its FAQs concerning the impacts of the government shutdown yesterday. According to the webpage, questions 4 and 5 were revised and questions 6 and 9 were added.
See also these new memos from Fried Frank on the impact of the shutdown on M&A transactions, SEC and IA filings & registrations, government contracts, and litigation, and Olshan on the registration statement delaying amendment, and our prior reports here and here.