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Comment Letter Threads

Easily identify specific questions and responses beginning with the initial SEC comment to the final resolution for all U.S. public companies

Demo Product
The 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. These threads capture the initial SEC comment to the final resolution of accounting and legal issues.

  • Track number of responses required to resolve comments
  • Identify areas of SEC concern by monitoring issues and citations in SEC comment letters
  • 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
  • Search by company, location, industry, market cap, and issue or citation

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.

Module Corporate + Legal
Source SEC Filings
Coverage All ’33 & ’34 Act Filers
Data Since 2004
Updated Daily
Availability Online • Data Feed • Excel • WRDS
Documentation
Corporate + Legal