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SEC to publicly release comment letters, responses.

By Heffes, Ellen M.
Publication: Financial Executive
Date: Wednesday, June 1 2005

The Securities and Exchange Commission (SEC) announced that as of May 12, it is now posting comment letters sent by the SEC's Division of Corporation Finance and Division of Investment Management to companies (and the companies' response letters) relating to disclosure filings made after Aug.

1, 2004. The comment letters and responses will be posted in the Edgar filing section of the SEC Web site (www.sec.gov).

The process will commence by posting comment letters and responses for some of the oldest eligible filings, but as it continues, letters will be released no earlier than 45 days after the review of the disclosure filing is complete. Comment letters sent in response to the SEC's June 24, 2004 announcement are posted at: www.sec.gov/news/press/s72804.shtml.

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