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SEC Comment Letters — Statistics According to "Edgar": Supplement to the Ninth Edition

Published on: Oct 31, 2016

This edition is a supplement to the ninth edition of our US firm's comment letter publication, SEC Comment Letters — Including Industry Insights: What “Edgar” Told Us.

This new release in Deloitte US ’s SEC Comment Letter series features:

  • An update on some of the SEC’s strategic priorities.
  • A summary of comment letter trends related to the top 10 topics of frequent comment in the 12-month period ended July 31, 2016, along with various comment letter statistics.
  • An analysis of SEC staff comments and corresponding comment letter extracts related to new trends that have emerged over the past year, including comments on topics related to business combinations, leases, and pensions and other postretirement benefits.


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