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.
South Carolina Comment Letters
State:
Multi-State
Control #:
US-5-01-STP
Format:
Word;
Rich Text
Instant download
Description
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FAQ
The SEC Filing Review Process Section 408 of the Sarbanes-Oxley Act requires the SEC to review companies who issue Exchange Act reports at least once every three years, with many companies being reviewed more frequently. In addition to the scheduled reviews, the SEC staff also conducts targeted reviews.
There are two EDGAR form types associated with SEC Comment letters and responses: UPLOAD and CORRESP . The UPLOAD form type is used for SEC-originated letters sent to filers, while the CORRESP form type is used for filer response letters to SEC staff that are not part of amended filings.
Although the letter from the SEC staff will request a response in 10 business days, it is acceptable for management (usually through their counsel's call to the SEC staff) to request more time if 10 days is not sufficient. A thoughtful and complete response is better than a quick reply.
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.
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.
What Is a Letter of Comment? A letter of comment?or a comment letter?is a document from the Securities and Exchange Commission (SEC) that is sent to a company in response to filing its registration statement, known formally as its Form S-1.
A comment letter can be as short or as long as you wish. If there is only one issue that you feel is relevant to your population, a short paragraph may suffice! If the rule in question has many implications on your institutions policy, you may wish to be more in depth.
Currently, the SEC's policy is to release comment letters and filer responses only in response to a Freedom of Information Act (?FOIA?) request after the SEC has completed its review, and only to the person making such FOIA request.