SEC staff comment letters (UPLOAD)
UPLOAD: SEC staff comment letters sent to companies about their filings, released on EDGAR after the review is complete.
curl -H "Authorization: Bearer $SECFEED_KEY" \ "https://secfeedapi.com/v1/filings?query=formType:%22UPLOAD%22&size=2"
import os, requests
r = requests.get(
"https://secfeedapi.com/v1/filings",
params={'query': 'formType:"UPLOAD"', 'size': '2'},
headers={"Authorization": f"Bearer {os.environ['SECFEED_KEY']}"},
)
print(r.json())What is UPLOAD?
When the SEC's Division of Corporation Finance or Investment Management reviews a filing, the staff send comment letters asking for more disclosure or explanation. These letters are posted on EDGAR as UPLOAD filings, generally no earlier than 20 business days after the review is completed. Company responses are filed as CORRESP.
With more than 239,000 letters since 2004, UPLOAD is the public record of what the SEC staff questioned: revenue recognition, non-GAAP measures, segment reporting, risk factors and more.
The SEC staff (Divisions of Corporation Finance and Investment Management).
Released after a filing review is complete, generally at least 20 business days later.
Filings per year
Every UPLOAD filing on EDGAR, counted from the SecFeed index. Updated daily.
What is inside
| Section | Contents |
|---|---|
| Staff comments | Numbered comments on specific disclosures. |
| Filings reviewed | Which 10-K, 10-Q, S-1 or other filing the letter covers. |
| Closing letters | Letters confirming the review is complete. |
Get UPLOAD data with SecFeed
Search the filings with formType:"UPLOAD", 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.
Filing Search APISearch every SEC EDGAR filing since 1993 with Lucene-style queries over ticker, CIK, form type, filing date, company, SIC and 8-K items.
Document Download APIList every file in an SEC filing and download any document, exhibit, XBRL file or image from the EDGAR archive with one authenticated call.
Latest UPLOAD filings
| Company | Form | Filed | |
|---|---|---|---|
| Cue Biopharma, Inc. | UPLOAD | 2026-08-17 | EDGAR ↗ |
| Huadi International Group Co., Ltd. | UPLOAD | 2026-08-14 | EDGAR ↗ |
| NextTrip, Inc. | UPLOAD | 2026-08-13 | EDGAR ↗ |
| Opus Genetics, Inc. | UPLOAD | 2026-08-12 | EDGAR ↗ |
| PS International Group Ltd. | UPLOAD | 2026-08-11 | EDGAR ↗ |
| NEIGHBORHOOD INTELLIGENCE, INC. | UPLOAD | 2026-08-11 | EDGAR ↗ |
| NEIGHBORHOOD INTELLIGENCE, INC. | UPLOAD | 2026-08-11 | EDGAR ↗ |
| Citius Pharmaceuticals, Inc. | UPLOAD | 2026-08-10 | EDGAR ↗ |
Use cases
- Study what the SEC staff asks companies most often
- Read the review history before an IPO
- Feed comment letters to an LLM for classification
Related forms
SEC staff comment letters (UPLOAD) and company responses (CORRESP) since 2003: the review dialogue behind 10-Ks, S-1s and proxy statements.
DRSConfidential draft registrationDraft registration statements (DRS) submitted confidentially before IPOs and offerings, made public once the company files publicly.
10-KUS company annual reportEvery Form 10-K annual report filed on EDGAR since 1993, searchable by company, date and text, with sections and XBRL financials as JSON.
FAQ
What is the difference between UPLOAD and CORRESP?
UPLOAD is the SEC staff's letter to the company; CORRESP is the company's response.
When are comment letters made public?
Generally no earlier than 20 business days after the staff completes the review.
Every UPLOAD filing, one API call away
500 free calls a month. JSON, CSV, PDF and a Python SDK.