Comment letter threads
Easily identify specific questions and responses beginning with the initial SEC comment to the final resolution for all US public companies.
The Ideagen Audit Analytics comment letter threads database arranges SEC comment letter narratives into threads of numbered SEC comments matched with corresponding response and follow up questions between the SEC staff and registrant.
This is a representative data set designed to provide targeted examples of SEC questions and company responses. It contains a subset of all questions and answers from Russell 3000 companies, large accelerated filers, and accelerated filers.
Arranges comment letter narratives into threads of numbered SEC comments matched with corresponding response and follow up questions between the SEC staff and the registrant
Threads capture the initial SEC comment to the final resolution of accounting and legal 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.