What the SEC staff actually objects to.

Before the comment letter arrives, read the ones that already did. Every staff comment, the company's response, and a link to the filing it came from.

Coverage is partial and not continuous. This corpus holds CORRESP filings from 2023Q1–2026Q3 (83–100% of each quarter's EDGAR total). It holds nothing filed after 2026-07-17. If an issue page shows no comment from one of those periods, the reason is that edgarwiki has no data for it — not that the staff raised nothing. Counts on this site are counts within this corpus and are not SEC-wide totals. Every quotation is verbatim and links to its filing; what is incomplete is coverage, not accuracy. Per-quarter figures: Methodology.

When the SEC reviews a filing, the staff sends comments and the company writes back. Both sides of that exchange are public — and almost unusable, scattered across hundreds of thousands of EDGAR documents in a form built for archiving rather than reading.

edgarwiki organises them by issue. Not by company, not by date — by the thing the staff actually raised, so you can see how it has been raised before and what answer ended it.

Measured on the corpus as it stands: 92,899 staff comments drawn from 12,968 substantive comment-response letters, out of 28,963 CORRESP filings examined. Those filings come from 15 calendar quarters — 2023Q1, 2023Q2, 2023Q3, 2023Q4, 2024Q1, 2024Q2, 2024Q3, 2024Q4, 2025Q1, 2025Q2, 2025Q3, 2025Q4, 2026Q1, 2026Q2, 2026Q3 — and from no others.

Issues in the corpus

Who this is for

SEC reporting managers, small-cap controllers and CFOs, securities counsel outside the largest firms, IPO and de-SPAC advisers, and audit firms outside the Big Four — the people who carry real SEC exposure without an enterprise research subscription.

The tools that do this today are sold to the top of the market. One of them reports serving 87% of the Am Law 100 and 100% of the Big Four. That is a description of who is covered, and of who is not.

What it costs

FreeEvery issue page. Verbatim comments, responses, and source links. No account.

$149/moFull-text search across the corpus, alerts when the staff raises your issue, and export.

Pre-filing checkSend a draft section; get back the comments issued against disclosure that looks like yours, and what those companies had to change.

The paid tiers are not built yet.

Saying so plainly is cheaper than finding out later that nobody wanted them. If the pre-filing check would be useful to you, say what you would want it to catch and what you would pay — that answer decides whether it gets built. Write to hello@edgarwiki.com.