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SEC Comment Letters — Including Industry Insights: What "Edgar" Told Us (Ninth Edition)

Published on: Oct 28, 2015

This new release in Deloitte (United States) SEC Comment Letter series includes extracts of frequently issued SEC staff comments, additional analysis, and links to resources that are relevant to SEC filers. The ninth edition features:

  • Statistics identifying the top 10 topics addressed in SEC comment letters during the 12 months ended July 31, 2015.
  • Recent topics of focus related to MD&A, financial statement accounting, and other disclosures.
  • Appendices offering insights into past SEC comment letter trends, the SEC staff’s review and comment letter process, best practices for managing and resolving SEC comment letters, and helpful tips on searching the SEC’s comment letter database.


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