各证券监管办公室(直属办)、证券监管特派员办事处:最近,我们发现一些上市公司在实施配股过程中,存在国家股股东及其他大股东承诺的配股资金不到位的情况。在公司设立过程中,发起人投入的股份特别是以实物资产投入的股份不到位或不能及时办理财产移交手续的情况也不同程度地存在。一些中介机构在资金明显不到位的情况下仍然出具虚假验资报告,欺骗公众投资者,损害了投资者的利益。根据《中华人民共和国公司法》和《中华人民共和国刑法》的有关规定,这种虚假出资和虚假陈述行为,属严重违法行为,必须及时加以制止和纠正。请各上市公司 Securities Regulatory Offices (Direct Subsidiary Offices) and Special Representatives for Securities Regulatory Offices: Recently, we found that during the placement of shares by some listed companies, there were not enough funds for the allotment of shares promised by state-owned shareholders and other major shareholders. In the process of establishment of the company, the shares invested by promoters, especially the shares invested by physical assets are not in place or can not be handled timely in the case of property transfer to varying degrees exist. Some intermediary agencies still issued false capital verification reports when the funds were apparently not in place, cheating public investors and damaging the interests of investors. Pursuant to the relevant provisions of the Company Law of the People’s Republic of China and the Criminal Law of the People’s Republic of China, such false investment and false statements are serious violations and must be stopped and rectified in good time. Please listed companies