{"url_path":"/sec/sapgf/10-k/2026/item-4a","section_key":"item-4a","section_title":"Item 4A UNRESOLVED STAFF COMMENTS**","topic":"sec","document":{"doc_type":"20-F","doc_date":"2026-02-26","source_url":"https://www.sec.gov/Archives/edgar/data/1000184/0001104659-26-020058-index.html","accession_number":"0001104659-26-020058","cik":"0001000184","ticker":"SAP","issuer_name":"SAP SE","edgar_url":"https://www.sec.gov/Archives/edgar/data/1000184/0001104659-26-020058-index.html","primary_entity_key":"0001000184","primary_entity_name":"SAP SE"},"word_count":11,"has_tables":true,"body_markdown":"**ITEM 4A. UNRESOLVED STAFF COMMENTS**\n\nNone.\n\n​\n\n42\n\n[Table of Contents](#TOC)"}