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Understanding the Comment Letters database
Who is this article for?Users who want to learn about the Comment Letters database.
No elevated permissions are required.
1. General overview
- The Audit Analytics Comment Letters database includes SEC staff reviews and company responses.
- Letters are indexed by 2,800 proprietary accounting issues.
- The database is searchable by company, location, industry, and market cap.
- Filters available for US GAAP, IFRS, and federal securities laws.
- It covers all '33 and '34 Act filers as required by the SEC.
2. Common uses
-
- Monitor SEC reviews and company responses
- Analyse responses to similar SEC comments focusing on key financial disclosures
- Identify and track SEC concerns to enhance filing reviews
- Monitor individuals (SEC staff, lawyers, executives) involved in SEC comments
- Benchmark comment letter issues by industry
- Search comment letters by issue, auditor, type, or filings
The Comment Letters database is available online, through WRDS, and as data feeds [Feed25 – Comment Letters and Feed26 – Comment Letter Conversations] with the relevant subscription.
- Saved Search Alert: Yes
- Daily Summary Email: No
3. Collection methodology
- The Comment Letters Data
- Sourced from comment letter types: UPLOAD, CORRESP, and COVER
- Collection prioritised by market capitalisation and comment type.
- Larger companies and relevant comments are prioritised over registration statements and proxy disclosures.
- Sourced from comment letter types: UPLOAD, CORRESP, and COVER
4. Searching
- The Comment Letters search page provides two search methods.
- Company Search includes these filters:
| Name | Description | Data Dictionary Field(s) | Sort By? |
|---|---|---|---|
| Filter by Auditor | Filter for a specific auditor or group of auditors. | Auditor | No |
| Search by Ticker or CIK Code | Filter results to a specific population. (Paste either Tickers or CIK Codes into box.) |
CIK Code Ticker |
Yes |
| Market Index | Filter for Market Index | Market | No |
| Search by Keyword | Search for letter containing keyword | N/A | No |
| Filter by Issue Taxonomy | Filter by taxonomy | Comment Letters Issues | No |
| Selected search items | Shows all selected search items from filters above | N/A | No |
| When searching referenced filings/taxonomies: |
Match any criteria Match all criteria |
N/A | No |
| Market Cap | Filter by a range of companies’ market caps. | Market Cap ($) | Yes |
| Revenue | Filter by a range of companies’ revenue. | Revenue ($) | Yes |
| Letter Date | Filter by the comment letter’s file date | Letter date | No |
| Dissemination Date | Filter by the file’s dissemination date | Dissemination date | No |
| Letter Type | Filter by EDGAR form type | Form type | No |
| Search Industries | Filter by companies’ industry(s) |
SIC Code NAICS Code |
No |
| Company Location | Filter by current business address location(s) |
State Name Region County |
No |
| Referenced filings | Filter by common filings | N/A | No |
People Search has the following filters:
| Name | Description | Data Dictionary Field(s) | Sort By? |
|---|---|---|---|
| People / People by Organization / Organization | Filter by people, organizations, or people by organizations | N/A | Yes |
| Filter visible (below) | Select letter for below filter | N/A | No |
| Filter visible (above) | Search in above filter | N/A | No |
| Search by Keyword | Search for letter containing keyword | N/A | No |
| Filter by Issue Taxonomy | Filter by taxonomy | Comment Letter Issues | No |
| When searching referenced filings/taxonomies: |
Match any criteria Match all criteria |
N/A | No |
| Selected search items | Shows all selected search items from filters above | N/A | No |
| Market Cap | Filter by a range of companies’ market caps. | Market Cap ($) | Yes |
| Revenues | Filter by a range of companies’ revenue. | Revenue ($) | Yes |
| Letter Date | Filter by the comment letter’s file date | Letter date | Yes |
| Dissemination Date | Filter by the file’s dissemination date | Dissemination date | Yes |
| Letter type | Filter by EDGAR form type | Form type | No |
| Search Industries | Filter by companies’ industry(s) |
SIC Code NAICS Code |
No |
| Company Location | Filter by current business address location(s) |
State Name Region County |
Yes |
| Referenced filings | Filter by common filings | N/A | No |
5. Results [Company Search]
- View results at the bottom of the page.
- Access the following via hyperlinks:
- Download Comment Letters Data Dictionary
- CSV file downloads of results
- Download Letter Info or People data
- All CSV fields defined in the Data Dictionary
- Benchmark Comment Letter Issues
- Download results as ZIP file
- Company profile overview
- Overview of the comment letter on SEC website
6. Results [People Search]
- View results at the bottom of the page.
- Access the following via hyperlinks:
- Download Comment Letters Data Dictionary
- CSV file downloads of results
- All CSV fields are defined in the Data Dictionary
- Benchmark Comment Letter Issues
- Download ZIP file of results
- Overview of individual company profiles
- Overview of comment letter analyst
- Overview of comment letter on SEC website