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To view the text of a letter, click the underlined Letter Type (either SEC Comment, Company Response or Company Cover Letter) on the right-hand side beneath the company name.
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.
SEC response times to the registration statement vary depending on a number of factors including the complexity of the specific filing and state of the market at the time of the filing, among other factors. However, the SEC has reported that its goal is to respond to the initial Registration Statement within 4 weeks.
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.
Generally, the SEC will review the initial filings and will respond with comments in approximately 30 days.
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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