About

A structured record of what the SEC staff objects to, built for the people who carry SEC exposure without an enterprise research budget.

Why it exists

Comment letters are public and effectively unreadable at scale. The products that solve this are sold at enterprise prices to the largest firms. Meanwhile a meaningful share of comment letters go to registrants with small public floats — companies with real exposure and no tooling.

How it is built

Deterministic parsing of public EDGAR filings, with a provenance check that re-reads every source document and verifies each stored quotation against it. No model writes any fact here. The reasoning is simple: this is a compliance product, and a confident wrong answer is worse than no answer at all, because a professional will rely on it.

Where a number cannot be supported, this site says so rather than estimating. See Methodology.

What is not built yet

Search, alerting, export, and the pre-filing draft check. The corpus is still being ingested, and its coverage has gaps — whole quarters that were never pulled from EDGAR. Those gaps are listed quarter by quarter on the Methodology page rather than smoothed into a date range, because a missing quarter and a quiet quarter look identical on an issue page and are not the same thing.

Coverage is partial and not continuous. This corpus holds CORRESP filings from 2023Q1–2024Q2 (82–96% of each quarter's EDGAR total); 2025Q4 (16% of the 861 CORRESP filings EDGAR indexed that quarter). It holds nothing at all from 2024Q3, 2024Q4, 2025Q1, 2025Q2 or 2025Q3, and nothing filed after 2025-12-31. 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.

Contact

Seth Goettelman — hello@edgarwiki.com. If you work on SEC reporting and something here is wrong, incomplete, or useless, that is worth more to this project than a compliment.

Not advice

edgarwiki reports what the SEC staff wrote and what registrants replied. It is not legal, accounting, investment or tax advice, it does not create any professional relationship, and it makes no assessment of any company or filing.