(From the SEC's website) To increase the transparency of the review process, when the Division completes a filing review it makes its comment letters and company responses to those comment letters public on the SEC’s EDGAR system. The Division makes this correspondence public no earlier than 20 business days after it has completed its review of a periodic or current report or declared a registration statement effective. In making correspondence publicly available on the EDGAR system, the Division redacts any information subject to a Rule 83 confidential treatment request without evaluating the substance of that request. Only if and when a request is made for that information under the Freedom of Information Act does the Division undertake any substantive review of the confidential treatment request.
When are SEC comment letters available?
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