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SEC Staff Comment Letters

LIVEDGAR's SEC Staff Reviews database is the only online source in the industry to provide instant access to SEC staff comment letters, issuer responses and filed amendments.

LIVEDGAR, GSI's powerful online research platform, fully integrates SEC staff comment letters, issuer responses, and filed amendments to give you a chronological view of the entire SEC staff review process from the initial SEC staff comment letter to the final response.

Image Today, LIVEDGAR's growing SEC Staff Reviews collection includes over 103,200 pages from 17,000 letters involving over 2,600 companies. With SEC staff comment letters and issuer responses documenting the interactions between the SEC and reporting companies, LIVEDGAR's SEC Staff Reviews database affords a unique view into the interactions between the SEC and the reporting community and, as such, provides securities professionals and reporting companies with invaluable regulatory interpretation.

Leveraging LIVEDGAR's powerful search capabilities, users can search all of the SEC staff comment letters and issuer responses that make up an SEC staff review, or confine the search to only the SEC staff comment letters or issuer responses. Plus with full-text searching across the entire SEC Staff Reviews collection you can conduct comprehensive issues-based precedent research on any accounting or corporate disclosure topic.

With the SEC's mandate to conduct a full, financial or other modified review of one-third of reporting companies each year expect GSI's exclusive and growing collection of SEC staff comment letters and issuer responses to provide an ongoing and valuable source of SEC interpretation.




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