Jason Day has put together this “Understanding the SEC Comment Letter Process” Guide. Check it out! It covers these four topics:

1. For the Uninitiated, the Basics of the Corp Fin Comment Process
2. The Art of Responding to Corp Fin Comments: What to Do
3. The Art of Responding to Corp Fin Comments: What Not to Do
4. Should In-House Lawyers Keep Track of SEC Comment Letter Trends?