Melissa Rocha is a Deputy Chief Accountant in the Office of Chief Accountant within the Division of Corporation Finance at the SEC. Prior to her current role, she was the Office Chief in the Office of Finance where she oversaw the filing reviews of financial institutions, insurance companies and digital assets.  Melissa also worked in various industry groups in the Division including Manufacturing, Healthcare & Insurance, Beverages, Apparel and Mining and Computers & Online Services. Prior to joining the Commission in 2000, Ms. Rocha worked as an SEC reporting manager for a publicly traded hotel owner and operator. 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, is a licensed certified public accountant as well as an adjunct professor at Georgetown Law.