Letter of comment

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.
References in periodicals archive ?
The Hamilton-based company, which provides work-ready labor crews for infrastructure projects across Canada, submitted a letter of comment to the NEB in support of the project because Line 9B could help get more Ontarians working in Canada's energy sector here in the province.
The IMA[R] Small Business Financial and Regulatory Affairs Committee (SBFRC) and IMA's other technical committees will continue to monitor these projects and determine whether to submit a letter of comment.
In its letter of comment, The Ohio Society's A&A Committee said, "The proposed draft seeks to expand disclosures not meaningful to financial statement users with detail and estimate information for contingencies not likely to significantly impact organizations.
A "pass" report replaces the old unmodified reports--both those with and without a letter of comment.
In August 2007, the firm was informed that it received an unmodified opinion with no letter of comment as a result of its peer review.
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.
Gordon Emerson, chief financial officer and director of Astris, said it filed its application with the SEC, received the agency's letter of comment and recently submitted responses to all the questions raised.
These two veteran senators deliver sermons about 'judicial activism,'" wrote Adult Video News Senior Editor Mark Kernes in his letter of comment on the Times column, "because they can't argue the legal facts that led U.
The American Institute of CPAs made his letter an addendum to its letter of comment, and thus it is a part of the public record.
The SEC provided a letter of comment to Path 1 on Feb.
Each letter of comment is published in Appendix D of the Final PEIS with appropriate responses to comments.
In response to its application, Teltran has already received a letter of comment from the AMEX and looks forward to being listed on the Exchange in the very near future.