Business and Personal Finance Dictionary

# A B C D E F G H I J K L M N O P Q R S T U V W X Y Z 

• COMMENT LETTER
  
  (USA) A letter prepared by an examiner at the SEC setting forth the Sec's questions and comments with regard to a registration statement or prospectus. Other filings with the SEC, such as annual reports on Form 10-K and proxy statements may also be reviewed by the SEC and may be the subject of a comment letter.
  
  Back