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Im attorney Laura Anthony founding partner of Legal Compliance, a full service corporate securities and business transactions law firm. Today is the fourth LawCast in a series discussing SEC comments and responses. As discussed in the first LawCast in this series, the SEC Division of Corporation Finance, referred to as CorpFin reviews and comments upon filings made to the SEC for the purpose of improving and enhancing disclosure. Also, as previously touched upon the comment letter and responsive letter process continues until CorpFin has no further comments. If the reviewed filing is a Securities Act registration statement, such as an S-1, the CorpFin staff will verbally inform the company that it has cleared comments, clearing the way for the company to request that the SEC declare the registration statement effective. When the reviewed filing is an Exchange Act filing such as a 10-Q or 10-K, CorpFin will provide the company with a letter stating that it has no further comments. C
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