SEC Comment Letters in the Banking Industry

2019 Edition

Under the Sarbanes-Oxley Act of 2002, the U.S. Securities and Exchange Commission’s Division of Corporation Finance regularly reviews and occasionally comments on the filings of SEC registrants. This publication summarizes themes from SEC comment letters made publicly available by the SEC from Jan. 1, 2018, through Sept. 5, 2019, for banking industry registrants to think about as they consider enhancements to their disclosures.
SEC Comment Letters in the Banking Industry: 2019 Edition