Melissa Rocha is a Senior Assistant Chief Accountant in the Office of Construction and Manufacturing within the Division of Corporation Finance at the SEC.  Prior to her current role, she worked in various industry groups in the Division including Healthcare & Insurance, Beverages, Apparel and Mining and Computers & Online Services.  She began her career as an auditor with KPMG LLP in Washington DC, where she primarily served public registrants in various industries. Ms. Rocha graduated with a Bachelors of Science in Accounting from the University of Maryland at College Park, MD and is a licensed certified public accountant. 

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