From Abbott to Zutkin: Search SEC examiners on our Comment Letters page (now live!)
We’ve just released the latest enhancement to our already fabulous SEC Comment Letters page: the ability to filter by the name of the SEC examiner assigned to the case.
Since correspondence between filers and the SEC first became electronically available in 2004, over 800 individual examiners – typically attorneys and accountants who work for various A/D offices of the Securities and Exchange Commission – have had a hand in the meticulous process of auditing public company disclosure, making recommendations, responding to companies’ questions, and reviewing changes. Some examiners have handled thousands of letters over the years. (Larry Spirgel, Assistant Director of the Division of Corporation Finance, currently leads the pack with 7,781 letters and counting.) Most have handled at least hundreds. So it is possible, using the new SEC Examiner filter, to profile individual examiners’ tendencies when it comes to interpreting disclosure obligations.
To learn more about our SEC Comment Letters page, visit our Video Tutorials page.