Review Comment Letter
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Are SEC comment letters publicly available?
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.
How do I find SEC comment letters?
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.
Where can I find SEC comment letters?
Public comment letters relating to SEC rule making and regulatory actions are found in the Regulatory Actions section of the SEC's Website. The second type of comment letters, between SEC staff and SEC filers, are contained in the SEC's EDGAR database (see How to Search for EDGAR Correspondence).
When would a letter of comments be issued by the SEC?
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.
What is a letter comment?
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.
How do you respond to a SEC comment?
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.
Are SEC filings public?
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.
Where can I find SEC filings?
To access the EDGAR database, go to the SEC's website — www.sec.gov — and find the section entitled “Filings and Forms (EDGAR).” Click on “Search for Company Filings.” When you get to the screen entitled “Search EDGAR Database,” click on “Companies and Other Filers.” Then enter the name of the company and then click “
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