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.
References in periodicals archive ?
Several First Nations took part in public hearings on the project as interveners, while more submitted letters of comment to the regulator, arguing that a spill from the aging pipeline could adversely affect their rights.
The report to the planning committee says there have been 78 letters received offering no objection, 10 letters of comment and 203 letters of objection.
Letters of comment were also received from 37 Federal, State, local agencies and groups, and individuals.
Baer and Golden also urged members of the Consortium to actively participate in the accounting standards-making process by writing letters of comment to or by attending meetings of the appropriate governing bodies.
While the AICPA has issued an exposure draft that would affect the peer review reports and letters of comment, as well as some other aspects of the peer review process, the basic rules are the same.
The Coastal Management Division has advised that it will address the letters of comment and it is anticipated that a permit will be issued next week following resolution of any issues.
The public can send letters of comment to the WUTC in Olympia.
FIRMS WILL NOTICE SIGNIFICANT CHANGES in their peer review reports and letters of comments.
Firms will notice significant changes in their peer review reports and letters of comments designed to enable users to better understand the peer review process and any matters identified during reviews.
The first provides the public online access to selected peer review information, such as the peer review report, letters of comments and response.