SEC2217. Comment Letter Panel

This panel will provide valuable insights into the SEC comment letter process, including common areas of focus and recent trends, to help you prepare for the year-end reporting season. The panel will discuss most frequent areas of SEC staff comments including comments issued on MD&A and non-GAAP measures. The panel will also discuss emerging areas of focus for the upcoming year that registrants should pay close attention to when preparing their year-end disclosures. The panel includes both current and former members of the SEC staff who will also share best practices and tips to better tackle SEC comment letters.

Learning Objectives:

• Analyze the SEC comment letter process
• Compare recent SEC staff focus areas including comments on MD&A and non-GAAP measures
• Identify emerging focus areas for 2022
• Determine best practices and tips for working with the SEC staff