Response Letter to the SEC: Confidential Submission of Registration Statement | Practical Law
A form of SEC response letter on behalf of a company responding to comments from the SEC staff regarding a draft registration statement that had been submitted for confidential review. Companies can voluntarily submit draft registration statements in connection with IPOs, initial Exchange Act registrations (including for spin-offs), and offerings made in the first year after an IPO or Exchange Act listing. This Standard Document has integrated notes with important explanations and drafting tips.