Healthcare provider 2013 SEC comment letter trends

December 2013
  • Print-friendly version
Healthcare provider 2013 SEC comment letter trends

At a glance

To help registrants gain insight into the SEC’s current areas of interest, PwC analyzed comments released by the SEC staff to domestic large accelerated, accelerated and non-accelerated registrants within the healthcare provider industry during the three year period ended September 30, 2013. It also provides a discussion of the related guidance as well as sample comment letters on each area. Included for your information are some best practices on how to effectively respond to comments received and a summary of the SEC’s filing review process.