Issues
Staff comments grouped by the disclosure topic they raise.
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.
- Risk factors2865
- Business combinations2478
- Crypto and digital assets1636
- Liquidity and capital resources951
- Non-GAAP measures833
- Fair value610
- Income taxes375
- Revenue recognition (ASC 606)368
- Internal control over financial reporting344
- MD&A315
- Related party transactions291
- Impairment276
- Segment reporting156
- Cybersecurity disclosure124
- Going concern102
- Executive compensation68