PwC's online "SEC comment letter trends" for the period 01/01/22 to 12/31/22 is a great tool that allows online, deep-dive exploration of Form 10-K and Form 10-Q comment letter trends and samples by industry or comment letter topic, and easy access to topically relevant guidance.

See industry-specific comment letter trends here and PwC's best practices on responding to comment letters here.
Access additional information & resources on our Financial Reporting page.
This post first appeared in the weekly Society Alert!