We analyzed the sequences involved in vivo in the initiation of simian virus 40 (SV40) late transcription occurring in the absence of both SV40 origin sequences and T antigen. The constituent elements of the SV40 late promoters have already been the subject of extensive studies. In vitro studies have resulted in the description of two putative domains of the late promoters. The first domain consists of an 11-base-pair (bp) sequence, 5'-GGTACCTAACC-3', located 25 nucleotides (nt) upstream of the SV40 major late initiation site (MLIS) (J. Brady, M. Radonovich, M. Vodkin, V. Natarajan, M. Thoren, G. Das, J. Janik, and N. P. Salzman, Cell 31:624-633, 1982 The major regulatory sequences of simian virus 40 (SV40), controlling both early and late transcription as well as viral DNA replication, are clustered within a 400-base-pair (bp) sequence of DNA. This region has been the subject of several investigations aimed at characterizing the component sequences of the early and late promoter elements. These studies have revealed this area to be a complex mosaic of cis-acting control elements, some of which are unique to either the early or late promoter, while others appear to be common to both. The early promoter is composed of at least three spatially distinct elements: (i) the TATA box; (ii) a G-C-rich region; and (iii) the enhancer element. The TATA box, which is contained within a 17-bp A-T-rich sequence, dictates the position of the major early initiation sites (at nucleotides [nt] 5230 to 5237, 21 to 28 bp downstream from the TATA box) used preferentially before viral DNA replication (3, 8, 17). The G-C-rich region contains six copies of the sequence 5'-PyPyCCGCCC-3' in two direct repeat sequences of 21 bp and a third, almost perfect repeat of 22 bp. This region is an essential element of the early promoter and is known to contain the binding sites for the cellular transcription factor Spl (12,15). A certain amount of evidence suggests that this element functions in a bidirectional manner (15,24). The third element, the enhancer, augments in vivo transcription from the early promoter (3,10,16,19,25,32,34). This element, which includes two 72-bp direct repeats and 20 bp upstream from these repeats (relative to the early start sites) is so called because it can stimulate in vivo transcription from heterologous * Corresponding author.promoters irrespective, to a large extent, of its position or orientation relative to the promoter.The component parts of the SV40 late promoter are less well understood. In vitro studies have resulted in the description of two putative domains of the late promoter. The first domain, defined by Brady et al. (7), consists of an 11-bp sequence, 5'-GGTACCTAACC-3', located 25 nucleotides upstream of the major SV40 late cap site. Base substitution within this transcriptional control sequence affects the in vitro transcriptional efficiency of the SV40 major late initiation site (MLIS). The second domain, described by Brady et al. (nt 75 to 95) (6) and by Hansen and Sharp (nt 72 to 114) (21), is l...