These forms provide samples of comment letters and responses. The documents included are: Letter from the Maryland Securities Division, Office of Attorney General; Letter from the Attorney General, State of Illinois; Certificate of Mailing; and a Letter from State of New York, Department of Law.
Guam Comment Letters
State:
Multi-State
Control #:
US-5-01-STP
Format:
Word;
Rich Text
Instant download
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How to fill out Comment Letters?
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FAQ
You can access the online form through the "Submit comments" link. You can also include attachments to the form. Send comments to rule-comments@sec.gov (link sends e-mail) . The subject line of your message must include the File Number for the rule.
Search and Find SEC Comment Letters By specifying the search expression, such as formType:CORRESP , the API retrieves the metadata of the matching filings, including details about the filer (CIK, ticker, filer name, etc.) and the filing itself (filing URL, filing date, filing type, exhibit URLs, etc.).
Comment letters, which are received from constituents in response to due process documents released for public comment, become a part of a project's public record. They are an important source of information regarding constituents' views and experiences related to issues raised in a due process document.
Public comment letters relating to SEC rulemaking and regulatory actions are found in the Regulatory Actions section of the SEC's Web site. The second type of comment letters, between SEC staff and SEC filers, are contained in the SEC's EDGAR database (see How to Search for EDGAR Correspondence).
A letter of comment is a response to a company's SEC Form S-1 registration for new securities by an issuer. The comment letter is used to edit or amend the S-1 registration to ensure that all information provided to potential investors is clear, accurate, and up-to-date.
SEC comment letter trends Current Period (9/30/22 to 9/30/23) (1)2Management's discussion and analysis3Business combinations4Segment reporting5Revenue recognition6 more rows ?
You can find a compilation of Staff No Action, Interpretive, and Exemptive Letters from the Divisions of Corporation Finance, Investment Management, and Trading and Markets, and the Office of the Chief Accountant in the "Staff Interpretations" section of our website.
Remember that comments become public?Comments become part of the public domain once submitted and resolved. Comments and the related responses are posted to the SEC's website no earlier than 20 days after the review is completed or the registration statement is declared effective.