The staff-company correspondence during the SEC's review of a registration statement, 10-K, or other filing. UPLOAD = SEC's written comment, CORRESP = company's reply. Released 20 days after the SEC closes its review. Reveals accounting concerns, going-concern doubts, revenue-recognition disputes, segment-reporting issues, ICFR weaknesses 3-18 months before they hit 8-Ks or restatements. Activist funds + short sellers + audit firms pay… See the full description on the dataset page:
https://huggingface.co/datasets/emperor-mew/sec-comment-letters.
