Brock Romanek at TheCorporateCounsel.net has a link to the now up-and-running SEC disclosure comment letter database (within EDGAR):

Lot of members asking how to find the SEC Staff's comment letters on the SEC's site. Here is some insight from Brink Dickerson: Comment letters are starting to appear in the SEC’s EDGAR database. They are assigned one of two form types, “upload” for letters generated by the SEC staff, and “corresp” for letters generated by filers. As with other filings, they are indexed by filer name, so the primary way to access the letters is to search for the filer and then look for the form type. To search across filers, go to the EDGAR archives – which is within the “Search for Company Filings” area on the main EDGAR page – and search for “form-type=” either “upload” or “corresp.”

So far the selection is not that large, with twenty-four examples - but it should grow at the rate of roughly 300 letters per month. Further, except in a few cases, the letters available so far are either just the correspondence or just from the SEC - but not both.

A list of all currently available letters can be found here.

-- MDT

Labels: database