The guidance that the U.S. Securities and Exchange Commission provides through Comment Letters is now easier to navigate and use in the online environment of the CCH Internet Research NetWork in SEC Staff Comment Letters from Wolters Kluwer Law & Business ( business.cch.com ).
Now available as a stand-alone product as well as part of the Federal Securities Regulation Integrated Library, SEC Staff Comment Letters provides insight into the minds of SEC staffers as they communicate what they expect companies to disclose in their filings.
SEC Staff Comment Letters is a collection of all staff comment letters and issuer responses made available by the SEC dating from August, 2004 to the present. This database reproduces the text of letters describing questions or concerns the staff has about a particular SEC filing. The database also reproduces the text of the issuer's response to those comments.
A new feature is the organization of letters by category. Categories include: registrations; proxy materials; periodic and current reports; Williams Act filings (mergers and acquisitions); mutual funds; and other filings. Documents are sorted in most-recent-to-oldest order based on the public availability date.
Additional search options include date searching based on public availability date, citation searching and searches by company name (using the full-text searching capability).
For more information or to subscribe to SEC Staff Comment Letters, call (888) 224-7377. More information about the new SEC Staff Comment Letters can also be found at www.onlinestore.cch.com.