The staff-company correspondence during the SEC's review of a registration statement, 10-K, or other filing. UPLOAD = SEC's written comment, CORRESP = company's reply. Released 20 days after the SEC closes its review. Reveals accounting concerns, going-concern doubts, revenue-recognition disputes, segment-reporting issues, ICFR weaknesses 3-18 months before they hit 8-Ks or restatements. Activist funds + short sellers + audit firms pay Bloomberg / Audit Analytics $$$$/yr for parsed versions; this is the public mirror.

Live API

This dataset is served via a live REST API at api.ai-analytics.org. The card you're reading exists so HuggingFace's index can route AI agents + researchers to the canonical source.

API endpoint: https://api.ai-analytics.org/api/v1/sec/comment-letters/recent
Dataset landing page: https://api.ai-analytics.org/datasets/sec-comment-letters
DataCatalog (JSON-LD): https://api.ai-analytics.org/.well-known/dataset.json
DCAT-US (data.gov-compatible): https://api.ai-analytics.org/data.json

Quick start

# Recent records (JSON)
curl 'https://api.ai-analytics.org/api/v1/sec/comment-letters/recent?limit=10'

# Browse on the web
open 'https://api.ai-analytics.org/datasets/sec-comment-letters'

MCP (Model Context Protocol)

This dataset is also accessible via MCP at https://api.ai-analytics.org/mcp — Claude, ChatGPT, and other MCP-compatible agents can call it directly.

Source

Agency: US Securities and Exchange Commission
Primary source: https://efts.sec.gov/LATEST/search-index?forms=UPLOAD,CORRESP
License: CC0 1.0 Universal (derived data). Underlying federal works are US public domain under 5 USC 105 / 17 USC 105.
Update cadence: Per agency (most refresh daily via Cloudflare Cron Trigger)

Keywords

SEC, EDGAR, comment letter, UPLOAD, CORRESP, accounting review, filing review, ICFR, restatement

Citation

@misc{ai_analytics_sec_comment_letters_2026,
  title  = {{name}},
  author = {AI Analytics},
  year   = {2026},
  url    = {https://api.ai-analytics.org/datasets/sec-comment-letters},
  note   = {Derived from US Securities and Exchange Commission. License: CC0 1.0.}
}

Maintained by AI Analytics. Data is CC0; please cite the upstream agency.

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SEC EDGAR Comment Letters (UPLOAD / CORRESP)