letter of comment


letter of comment
Letters of comment are sent out by the S.E.C. in most cases as a means of informing registrants of securities offerings of the respects in which a registration statement is deemed not to meet the disclosure and other requirements of the Securities Exchange Act and the forms and regulations thereunder. A letter of comment may not be sent out, however, where the circumstances are such that an investigatory or stop order proceeding is deemed more appropriate

Black's law dictionary. . 1990.

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