SEC comment letters and company responses
SEC staff comment letters (UPLOAD) and company responses (CORRESP) since 2003: the review dialogue behind 10-Ks, S-1s and proxy statements.
curl -H "Authorization: Bearer $SECFEED_KEY" \ "https://secfeedapi.com/v1/filings?query=formType:%22UPLOAD%22%20AND%20ticker:AAPL&size=2"
import os, requests
r = requests.get(
"https://secfeedapi.com/v1/filings",
params={'query': 'formType:"UPLOAD" AND ticker:AAPL', 'size': '2'},
headers={"Authorization": f"Bearer {os.environ['SECFEED_KEY']}"},
)
print(r.json())What is CORRESP / UPLOAD?
When the SEC staff reviews a filing, it sends comment letters asking for more disclosure, clarification or changes. The staff letters are published on EDGAR as UPLOAD and the company's replies as CORRESP, once the review is complete.
Comment letters reveal what regulators are focused on: non-GAAP measures, revenue recognition, segment reporting, cybersecurity, climate and China based operations. They are a favorite dataset for accounting research and for preparing your own filings.
UPLOAD letters come from the SEC's Divisions of Corporation Finance and Investment Management. CORRESP letters come from the filer or its counsel.
Released no earlier than 20 business days after the staff completes its review of the filing.
Filings per year
Every CORRESP / UPLOAD filing on EDGAR, counted from the SecFeed index, amendments included. Updated daily.
What is inside
| Section | Contents |
|---|---|
| Staff comments | Numbered comments referring to specific sections of the filing. |
| Company responses | Explanations, proposed revised disclosure and commitments for future filings. |
| Review completion | The staff's letter stating it has completed its review. |
| Requests | Acceleration requests and confidential treatment requests filed as CORRESP. |
Get CORRESP / UPLOAD data with SecFeed
Search the filings with formType:"UPLOAD" AND ticker:AAPL, read any document as text or PDF, and use these APIs for structured data:
Search every word of every EDGAR filing and exhibit since 2001. Exact phrases, form type, CIK and date filters, results as JSON.
EDGAR Filing Query APISearch every SEC EDGAR filing since 1993 with Lucene-style queries over ticker, CIK, form type, filing date, company, SIC and 8-K items.
Latest CORRESP / UPLOAD filings
| Company | Form | Filed | |
|---|---|---|---|
| KKR FS Income Trust | CORRESP | 2026-08-24 | EDGAR ↗ |
| Blackstone Private Credit Fund | CORRESP | 2026-08-21 | EDGAR ↗ |
| Silver Capital Holdings LLC | CORRESP | 2026-08-21 | EDGAR ↗ |
| Jefferies Credit Partners BDC Inc. | CORRESP | 2026-08-18 | EDGAR ↗ |
| Cue Biopharma, Inc. | CORRESP | 2026-08-18 | EDGAR ↗ |
| Huadi International Group Co., Ltd. | CORRESP | 2026-08-17 | EDGAR ↗ |
| Cue Biopharma, Inc. | UPLOAD | 2026-08-17 | EDGAR ↗ |
| PS International Group Ltd. | CORRESP | 2026-08-14 | EDGAR ↗ |
Use cases
- Find common SEC comments on non-GAAP and revenue recognition
- Research how peers responded to similar comments
- Analyze SEC review priorities over time
Related forms
Every Form 10-K annual report filed on EDGAR since 1993, searchable by company, date and text, with sections and XBRL financials as JSON.
S-1IPOs & registrationEvery Form S-1 registration statement and amendment since 1994: IPOs, follow on offerings and resale registrations, with offering terms as JSON.
DRSDraft registrationsDraft registration statements (DRS) submitted confidentially before IPOs and offerings, made public once the company files publicly.
EFFECTEffectivenessEFFECT notices: the SEC's confirmation that a registration statement or offering statement became effective or qualified, with the exact date.
FAQ
When are SEC comment letters made public?
No earlier than 20 business days after the review of the filing is complete.
Which form type holds the SEC's letters?
UPLOAD holds the staff's letters and CORRESP holds the company's responses.
Every CORRESP / UPLOAD filing, one API call away
500 free calls a month. JSON, CSV, PDF and a Python SDK.