Accessing the U.S. Capital Markets is a basic primer for financial institutions, corporations and governmental entities interested in accessing the U.S. capital markets through a securities offering, listing on a U.S. securities exchange or acquiring a U.S. company, or complying with the ongoing reporting requirements of the U.S. federal securities laws. Accessing the U.S. Capital Markets – U.S. Issuers is the third volume of this publication and the first that focuses on U.S. issuers. The other volumes focus on non-U.S. issuers (Accessing the U.S. Capital Markets – Non-U.S. Issuers) and securities products that are commonly offered in the U.S. capital markets (Accessing the U.S. Capital Markets – Securities Products).