This document analyzes SEC staff comments issued from July 1, 2015 to June 30, 2016 to registrants in various subsectors, including, hospitals, nursing & personal care facilities, skilled nursing facilities, medical laboratories, home health care services, specialty outpatient facilities and health service plans. We highlight “hot topic” areas that were of most interest to the SEC staff and provide sample comments received by registrants for context.
In addition, we have included a section describing the comment letter process and best practices for responding to the SEC staff comments as well as an update and discussion around the SEC’s disclosure effectiveness project and recent information about non-GAAP measures.
We hope that you find this publication to be a useful reference tool as you prepare for the upcoming year-end reporting cycle.
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