The Deal Pipeline quoted corporate partner Stuart Gelfond on a provision in the JOBS Act that allows emerging companies to get a confidential review by the SEC of their proposed offering documents. "The benefits of the JOBS Act are well known among emerging growth companies and their bankers," said Mr. Gelfond. "Companies don't want the taint that comes with a failed IPO. A fair number of companies are talking with us and other law firms to prepare filings for SEC review. Bankers are trying to get companies that might not otherwise know whether they're ready to file for an IPO."