Analysis of SEC comment letters in the semiconductor industry

For publicly traded semiconductor companies, staying abreast of the SEC's latest thinking is important to their successful reporting. This detailed report analyses a total of 79 comment letters issued to 48 semiconductor companies from August 1, 2007 through July 15, 2008. As a follow-up to our 2007 study of comment letters issued from June 1, 2006 through July 31, 2007, this report provides comparative analysis and indicates key trends.

Contacts

Raman Chitkara: Global technology leader; Tel: +1 (408) 817-3746

© 2009-2012 PwC. All rights reserved. "PwC" refers to the network of member firms of PricewaterhouseCoopers International Limited (PwCIL), or, as the context requires, individual member firms of the PwC network. Each member firm is a separate legal entity and does not act as agent of PwCIL or any other member firm. PwCIL does not provide any services to clients. PwCIL is not responsible or liable for the acts or omissions of any of its member firms nor can it control the exercise of their professional judgment or bind them in any way. No member firm is responsible or liable for the acts or omissions of any other member firm nor can it control the exercise of another member firm's professional judgment or bind another member firm or PwCIL in any way.