2013 SEC comment letter trend

October 2013
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2013 SEC comment letter trend

At a glance

Pharmaceutical and Life Sciences - 2013 SEC comment letter trend compiles and analyzes the SEC staff’s comment letters issued over the past few years to registrants across different sectors within the Pharmaceutical and Life Sciences industry and provides highlights surrounding current hot topics and sample comments.

To help registrants gain insight into the SEC’s current areas of interest, PwC analyzed comments issued and released by the SEC staff between Jan. 1, 2011 and Aug. 15, 2013 to domestic and foreign registrants within the pharmaceutical and life sciences industry.