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    SEC Comments and Trends

    22 December 2016

    SEC Comments and Trends – December 2016 – Life sciences industry supplement
    This publication is intended to give you insights into the SEC staff’s areas of focus involving life sciences registrants. It should be read in conjunction with our 2016 SEC Comments and Trends publication and our Technical Line, 2016 trends in SEC comment letters publication, which both discuss matters that relate to all registrants.

    22 December 2016

    SEC Comments and Trends – December 2016 – Media and entertainment industry supplement
    This publication is intended to give you insights into the SEC staff’s areas of focus involving media and entertainment registrants. It should be read in conjunction with our 2016 SEC Comments and Trends publication and our Technical Line, 2016 trends in SEC comment letters publication, which both discuss matters that relate to all registrants.

    29 September 2016

    SEC Comments and Trends - September 2016
    Our 2016 SEC Comments and Trends publication provides an in-depth discussion of SEC staff focus areas in its review of public filings, including comments that focus on certain industries, initial public offering registration statements and foreign private issuers. Our publication is designed to help you understand what the staff is focusing on in its comments as well as best practices for responding to comment letters as you plan for the year-end reporting season.

    10 December 2015

    SEC Comments and Trends - December 2015 - Life sciences industry supplement
    Our life sciences supplement to our SEC Comments and Trends publication is intended to give you insights into the SEC staff’s areas of focus involving life sciences companies. This publication is based on our review of approximately 90 public comment letters issued to more than 70 life sciences registrants between June 2014 and November 2015. It should be read in conjunction with our September 2015 SEC Comments and Trends publication, which discusses matters that relate to all registrants.

    29 October 2015

    SEC Comments and Trends - October 2015 - Media and entertainment industry supplement
    Our media and entertainment (M&E) supplement to our SEC Comments and Trends publication is intended to give you insights into the SEC staff’s concerns and areas of focus involving M&E companies. This publication is based on our review of approximately 220 public comment letters issued to more than 90 M&E registrants between October 2014 and September 2015. It should be read in conjunction with our September 2015 SEC Comments and Trends and Technical Line, 2015 trends in SEC comment letters publications, which discuss matters that relate to all registrants.

    24 September 2015

    SEC Comments and Trends - September 2015
    Our 2015 edition of SEC Comments and Trends provides an in-depth discussion of SEC staff focus areas in its review of public filings and information about comments that are unique to certain industries, initial public offering registration statements and foreign private issuers. Our publication is designed to help you understand what the staff is focusing on in its comments as well as best practices for responding to comment letters as you plan for the year-end reporting season.