Consistent with, and rounding out, our recent report: “SEC Disclosure: Israel-Hamas Conflict,” in its memo: “Israel-Hamas War: SEC Disclosure and Governance Considerations,” Orrick leverages the SEC’s May 2022 guidance regarding Russia’s invasion of Ukraine to suggest how the ongoing conflict between Israel and Hamas may impact companies’ earnings release and Form 10-K, 10-Q, and 8-K disclosures and risk oversight processes and procedures. The memo includes numerous instructive examples of recently filed disclosures that have addressed the conflict.