SEC Comment Letter

Definition:

Refers to: 1) the letters that individuals and entities submit in response to requests for public comment on SEC Rule Proposals or concept releases; or 2) the correspondence between SEC staff and SEC registrants.

Public comment letters relating to SEC rulemaking and regulatory actions are found in the Regulatory Actions section of the SEC’s website. Correspondence between SEC staff and SEC registrants are contained in the SEC’s EDGAR database.

When issuing comments to a company, the SEC staff may request that a company provide additional information, revise disclosure in a document on file with the SEC, provide additional disclosure in a document on file with the SEC, or provide additional or different disclosure in a future filing with the SEC. Often, there may be several rounds of comments with the SEC staff and the company until all issues are resolved.

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