Katherine W. Hsu is the Chief of the Office of Structured Finance in the Division of Corporation Finance of the Securities and Exchange Commission. Prior to taking this position, Ms. Hsu was a Senior Special Counsel in the Office of Rulemaking in the Division of Corporation Finance. Ms. Hsu has been involved in many rulemakings for the Commission, including Revisions to Accelerated Filer Definition and Accelerated Deadlines for Filing Periodic Reports, Revisions to Rules 144 and 145, the 2010 Asset-Backed Securities Proposing Release, and other rulemakings under the Dodd-Frank Act relating to asset-backed securities.