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The SEC currently releases staff comment letters and responses to these comment letters only in response to Freedom of Information Act request after the staff review is complete. Public access to this correspondence will no longer require a FOIA request.
To search across filers, go to the EDGAR archives which is within the Search for Company Filings area on the main EDGAR page and search for form-type= either upload or cor resp.
When would a letter of comments be issued by the SEC? To request clarification of a registration statement. To convey your pertinent comments to the SEC. In response to a company's filing of Form 8-K.
A letter of comment or comment letter is a letter from the Securities and Exchange Commission that is sent to a company in response to filing its registration statement. These letters are stored in the SEC's EDGAR database, since the SEC began releasing these communications to the public after August 1, 2004.
Company Response to Comments A company generally responds to each comment in a letter to the staff and, if appropriate, amends its filing(s). A company's explanation or analysis of an issue will often resolve a comment.
The SEC filing is a financial statement or other formal document submitted to the U.S. Securities and Exchange Commission (SEC). Public companies, certain insiders, and broker-dealers are required to make regular SEC filings. Many, but not all SEC filings are available online through the SEC's EDGAR database.
A letter of comment or comment letter is a letter from the Securities and Exchange Commission that is sent to a company in response to filing its registration statement. These letters are stored in the SEC's EDGAR database, since the SEC began releasing these communications to the public after August 1, 2004.
o Search for the rule you wish to comment on using the docket number, keywords, title, etc. Don't let your feelings dictate the content of the letter. Remember, comments become part of the public record and will be displayed publicly. O Keep the tone of your letter calm and polite as opposed to heated and demanding.
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