PwC's online "SEC comment letter trends" for the period 10/1/17 - 9/30/18 is a great tool that allows online exploration of recent comment letter trends and samples by industry or comment letter topic, and easy access to topically-relevant guidance.
See also PwC's best practices on responding to comment letters here; Audit Analytics' "A Look at Top SEC Comment Letter Issues in 2018"; and our prior reports: "SEC Comment Letter Trends & Insights" and "SEC Comment Letter Trends." This post first appeared in the weekly Society Alert!