Chapter 1 — Before the Details: Trends and Priorities 1.1 Overview 1.2 Top 10 Topics in Reviews 1.3 Significant Upward Trend in Reviews With Comment Letters and Number of Comment Letters Issued 1.4 Comment Letters per Review and Days to Complete a Review 1.4.1 Comment Letters per Review 1.4.2 Days to Complete a Review 1.5 Topics Addressed per Initial Comment Letter 1.6 Reviews by Filing Status and Revenue 1.6.1 Reviews by Filing Status 1.6.2 Reviews by Revenue 1.7 Top Five Topics in Review by Industry