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Letter of Comment

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Letter of comment
A communication to the firm from the SEC that suggests changes to its registration statement.
Letter of Comment
A letter from the SEC to a company that is in the process of registering a new issue, especially for the first time. The letter suggests changes to the company's registration statement to ensure that it is as accurate and transparent as possible. The letter of comment is not a cause for concern; that is, it is not an indication that the SEC believes that the company has done something illegal. Rather, it is a way to ensure that the new issue occurs as smoothly as possible for all involved.
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The letter of comment may be gone, but "findings" still exist.
A little help from your friends by California CPA
Peer review reports will refer to the letter of comments (especially because users of the reports should be aware when a letter of comments is issued).
Peer review is stronger and better now: the AICPA peer review board ... by Beddow, Dean / Journal of Accountancy
Council had voted at its May 2004 meeting to support the idea of granting a broader range of stakeholders greater access to certain peer review information, such as the peer review report, the acceptance letter, and any letter of comment and applicable firm response.
Members' comments sought on increased transparency in peer review by CPA Letter
 
 
 
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