Some FAQs refer to a document called a Statement of Basis and Purpose. This document serves as a small entity compliance guide pursuant to the Small Business Regulatory Enforcement Fairness Act. To view the Rule and compliance materials, go to the FTC's Children’s Privacy page for businesses. In addition, you may send questions or comments to the FTC staff’s COPPA mailbox, This document represents the views of FTC staff and is not binding on the Commission. The following FAQs are intended to supplement the compliance materials available on the FTC website.