Kevin Woody is a Branch Chief in the Office of Manufacturing in the Division of Corporation Finance at the U.S. Securities and Exchange Commission. In this position, he is responsible for overseeing the reviews of Securities and Exchange Commission filings for compliance with accounting and regulatory standards. Mr. Woody has also served as Branch Chief in the Office of Real Estate and Commodities and the Office of Health Care and Insurance. Prior to joining the Commission in 2003, Mr. Woody was a manager in the audit and assurance practice of Ernst & Young LLP. He has also worked within the Office of Inspector General for the U.S. Department of State. Mr. Woody received his B.S. in Commerce from the University of Virginia. Mr. Woody is a licensed CPA in the Commonwealth of Virginia.