Comment letters
Comprehensive collection of SEC comment letters for US public companies.
The Ideagen Audit Analytics SEC comment letter database is an extensive collection of SEC staff reviews and company responses. Each letter is indexed according to 2,800 proprietary issues regarding specific accounting rules and regulations.
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Analyze relevant responses to similar SEC comments and focus on key financial reporting disclosure issues
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SEC comment letters are correspondence from the SEC in connection with their review of disclosure filings. The staff’s comments are in response to a company’s disclosure and other public information and are based on the staff’s understanding of that company’s facts and circumstances.
The SEC began publicly releasing comment letters in 2005 for filings made after August 1, 2004 that were reviewed by the SEC staff.