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SEC comment letter series

The publications in this series provide Deloitte's perspective on the topics the SEC staff focuses on in its comment letters to registrants. In addition to extracts of letters and links to relevant related resources, these publications contain analysis of staff comments to help registrants understand trends and improve their financial statements and disclosures. The series includes publications for domestic filers and foreign private issuers.

Related Publications

SEC Comment Letters — Including Industry Insights (2017)

Nov 09, 2017

This new release in Deloitte’s SEC Comment Letter series includes extracts of frequently issued SEC staff comments, additional analysis, and links to resources that are relevant to SEC filers.

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

Oct 31, 2016

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

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

Oct 28, 2015

This new release in Deloitte’s SEC Comment Letter series includes extracts of frequently issued SEC staff comments, additional analysis, and links to resources that are relevant to SEC filers.

SEC Comment Letter Examples — Income Taxes

Nov 26, 2014

This edition of SEC Comment Letter Examples — Income Taxes contains extracts of SEC staff comments on topics including a registrant’s assessment of the realizability of deferred tax assets (DTAs), undistributed earnings of foreign subsidiaries, foreign tax rate, uncertain tax positions, and disclosures.

SEC Comment Letters — Including Industry Insights: A Recap of Recent Trends Image

SEC Comment Letters — Including Industry Insights: A Recap of Recent Trends (Eighth Edition)

Nov 20, 2014

This new release in the Deloitte SEC Comment Letter series includes extracts of frequently issued SEC staff comments, additional analysis, and links to resources that are relevant to SEC filers.

SEC Comment Letters — Including Industry Insights: Constructing Clear Disclosures (Seventh Edition)

Dec 05, 2013

The seventh edition of the Deloitte SEC Comment Letters series.

SEC Comment Letters — Including Industry Insights: Highlighting Risk (Sixth Edition)

Nov 29, 2012

The sixth edition of the Deloitte SEC Comment Letters series.

SEC Comment Letters on Foreign Private Issuers Using IFRSs (Third Edition): A Closer Look

Mar 16, 2012

This new release in Deloitte's SEC Comment Letter series provides insight into the topics upon which the SEC staff has focused in its reviews of foreign private issuers’ periodic filings.

SEC Comment Letters — Including Industry Insights: Improving Transparency (Fifth Edition)

Nov 04, 2011

The fifth edition of the Deloitte SEC Comment Letters series.

SEC Comment Letters — Including Industry Insights: A Snapshot of Current Themes (Fourth Edition)

Nov 23, 2010

The fourth edition of the Deloitte SEC Comment Letters series.

SEC Comment Letters on Domestic Registrants — A Closer Look (Third Edition)

Dec 04, 2009

The third edition of the Deloitte SEC Comment Letters series.

SEC Comment Letters on Domestic Registrants — A Closer Look (Second Edition)

Feb 03, 2009

The second edition of the Deloitte SEC Comment Letters series.

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SEC comment letter series

Related Publications

SEC Comment Letters — Including Industry Insights (2017)

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

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

SEC Comment Letter Examples — Income Taxes

SEC Comment Letters — Including Industry Insights: A Recap of Recent Trends (Eighth Edition)

SEC Comment Letters — Including Industry Insights: Constructing Clear Disclosures (Seventh Edition)

SEC Comment Letters — Including Industry Insights: Highlighting Risk (Sixth Edition)

SEC Comment Letters on Foreign Private Issuers Using IFRSs (Third Edition): A Closer Look

SEC Comment Letters — Including Industry Insights: Improving Transparency (Fifth Edition)

SEC Comment Letters — Including Industry Insights: A Snapshot of Current Themes (Fourth Edition)

SEC Comment Letters on Domestic Registrants — A Closer Look (Third Edition)

SEC Comment Letters on Domestic Registrants — A Closer Look (Second Edition)

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Correction list for hyphenation