We have analyzed SEC staff comment letters issued to registrants across the entire energy and mining spectrum, including the upstream, midstream, downstream, and oilfield services subsectors.
We have highlighted the areas where energy and mining companies received the majority of their comments over the past year, providing sample comments along with supporting observations. We have also included a discussion of recent SEC comment letter trends that are common to registrants across all sectors, as well as selective benchmarking.
The goal of this publication is to provide you with information to make your financial reporting more effective and more responsive to recent SEC comment letter trends. We hope you will find it informative, and we look forward to working with you throughout your year-end financial reporting process.