The staff-company correspondence during the SEC's review of a registration statement, 10-K, or other filing. UPLOAD = SEC's written comment, CORRESP = company's reply. Released 20 days after the SEC closes its review. Reveals accounting concerns, going-concern doubts, revenue-recognition disputes, segment-reporting issues, ICFR weaknesses 3-18 months before they hit 8-Ks or restatements. Activist funds + short sellers + audit firms pay Bloomberg / Audit Analytics $$$$/yr for parsed versions; this is the public mirror.
Every record in this dataset can be traced back to its primary source at https://efts.sec.gov/LATEST/search-index?forms=UPLOAD,CORRESP. Underlying content is a US federal government work (public domain under 17 USC §105); our derived data is licensed CC0 1.0.