SEC Makes Comment Letters/Responses Public
Letters will be released individually on a filing-by-filing basis through the EDGAR system at www.sec.gov . The oldest filings will be released first. Future filings, however, will be released no earlier than 45 days after the review of the filing is complete.
“We believe it is appropriate to expand the transparency of our comment process by making this information available, free of charge, to an unlimited audience,” Alan Beller, Director of the Division of Corporation Finance, said in a written statement.