SEC Review of Periodic Reports | Practical Law

SEC Review of Periodic Reports | Practical Law

This Note summarizes the purpose and process of the SEC's review of a public company's periodic reports. In particular, the Note examines the organization of the SEC, the process for assigning filings and the steps involved in the SEC reviewing and issuing comment letters on periodic reports. This Note also examines the steps that an issuer should take after receiving an SEC comment letter as well as how to appeal adverse comments.

SEC Review of Periodic Reports

Practical Law Practice Note 3-386-7134 (Approx. 11 pages)

SEC Review of Periodic Reports

by Practical Law Corporate & Securities
MaintainedUSA (National/Federal)
This Note summarizes the purpose and process of the SEC's review of a public company's periodic reports. In particular, the Note examines the organization of the SEC, the process for assigning filings and the steps involved in the SEC reviewing and issuing comment letters on periodic reports. This Note also examines the steps that an issuer should take after receiving an SEC comment letter as well as how to appeal adverse comments.