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Appendix C — Tips for Searching the SEC’s Database for Comment Letters

Appendix C — Tips for Searching the SEC’s Database for Comment Letters

Appendix C — Tips for Searching the SEC’s Database for Comment Letters

The SEC adds comment letters (and responses from registrants) to its EDGAR database no earlier than 20 days after its review of a filing is complete. Registrants can refer to such comments as part of their financial statement review process and to improve their own accounting and overall disclosure.

Footnotes

1
According to the SEC’s Web site, a “CIK is the unique number that the SEC’s computer system assigns to individuals and corporations [that] file disclosure documents with the SEC. All new electronic and paper filers, foreign and domestic, receive a CIK number.”