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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.

Correction list for hyphenation

These words serve as exceptions. Once entered, they are only hyphenated at the specified hyphenation points. Each word should be on a separate line.