SecProbe.io

Search SEC comment letters and company responses by topic
Intelligence Terminal Search Topics Monthly Activity About

Topic Explorer

Back to Dashboard

Search your own terms or jump into a curated topic to scan historic SEC comment letters and company responses.

Popular Topics
AI AI, artificial intelligence, and machine learning references. Cybersecurity Cybersecurity incidents, controls, and breach response. Revenue Recognition Revenue recognition policy, timing, and contract accounting. Internal Controls Internal control over financial reporting and material weakness topics. Liquidity Liquidity pressure, cash runway, and financing needs. China Exposure China operations, PRC exposure, and related regulatory references.

Searching for all of: "internal control"

All Filings SEC Comment Letters Company Responses
Date Type Ticker Company Matched Terms Snippet Open
Sep. 23, 2025 CORRESP GT GOODYEAR TIRE & RUBBER CO /OH/
internal control
...cy that led to the error and evaluated the severity of the control deficiency, both individually and in the aggregate, based on the SEC’s Guidance Regarding Management’s Report on Internal Control Over Financial Reporting Under Section 13(a) or 15(d) of the Securities Exchange Act of 1934. We determined the control deficiency that led to the error is a design deficiency due... Open Filing Company View
Sep. 22, 2025 CORRESP 0001834494 MeridianLink, Inc. (CIK 0001834494)
internal control
...omers. • Tell us whether the lack of configuration between data feeds in your systems is related to the contract database issue that contributed to your material weakness in internal control. If so, clarify whether you expect that the ability to track new versus existing customer revenue trends will be remediated with the remediation of your material weakness. Respons... Open Filing
Sep. 17, 2025 CORRESP CMCL Caledonia Mining Corp Plc
internal control
...296 Indicated Total 27.522 2.26 1,976 8,475 Measured + Indicated Total 33.650 2.30 2,470 8 ,716 Staff Comment No. 2 Please expand your disclosures to include a description of the internal controls that are used in your exploration and mineral resource and reserve estimation efforts, as required by Item 1305 of Regulation S-K. Caledonia's Response: In respect of your reques... Open Filing Company View
Sep. 15, 2025 CORRESP MNR MACH NATURAL RESOURCES LP
internal control
...ation of the net cash flows attributable to the Company's oil and gas producing activities, inclusive of the costs and revenues associated with Company-owned midstream operations. Internal Controls Over Reserve Estimates, page 4 2. We note disclosure on page two clarifying the estimates of proved reserves and related PV-10, as of December 31, 2024, were prepared by Cawley,... Open Filing Company View
Sep. 11, 2025 CORRESP CJAX CoJax Oil & Gas Corp
internal control
...he certifications provided as Exhibits 31.1 and 31.2 do not include the complete introductory language prescribed for paragraph 4. Specifically, these exclude reference to "...and internal control over financial reporting (as defined in Exchange Act Rules 13a-15(f) and 15d-15(f))." Please amend your filing to provide certifications that conform to the language set forth in... Open Filing Company View
Sep. 4, 2025 CORRESP 0001834494 MeridianLink, Inc. (CIK 0001834494)
internal control
...created by your un-remediated material weaknesses. Response : As stated in Item 9A of Form 10-K, during the year ended December 31, 2023, we identified a material weakness in our internal control over financial reporting related to the design and operating effectiveness of controls over revenue. This was in large part due to the lack of a current, comprehensive contract da... Open Filing
Aug. 28, 2025 CORRESP AIRE reAlpha Tech Corp.
internal control
...o Form 10-K for Fiscal Year Ending December 31, 2024 General 1. We note that within Item 9A. of your Form 10-K for the fiscal year ended December 31, 2024, you concluded that your internal control over financial reporting was effective. Additionally you concluded that your disclosure controls and procedures were effective as of December 31, 2024, with a similar conclusion r... Open Filing Company View
Aug. 22, 2025 CORRESP 0001039803 ProFunds (CIK 0001039803)
internal control
...nalysis (e.g., SAB 99, ASC 250); f. The roles and responsibilities for monitoring tax and RIC qualification tests including access to external tax expert advice; g. The associated internal control implications including considerations of significant deficiency or material weakness findings; and h. Any Fund Chief Compliance Officer (“CCO”) and board communication... Open Filing
Aug. 21, 2025 CORRESP INTJ Intelligent Group Ltd
internal control
...to page numbers and captions correspond to the Form 20-F unless otherwise specified. Form 20-F filed April 14, 2025 Item 15. Controls and Procedures Management's Annual Report on Internal Control over Financial Reporting, page 75 1. We note your disclosure that your annual report does not include a report of management's assessment regarding internal control over financial... Open Filing Company View
Aug. 20, 2025 CORRESP FIEE FiEE, Inc.
internal control
...ance on previously issued financial statements, please tell us what consideration you gave to including your conclusions on effectiveness of disclosure controls and procedures and internal control over financial reporting (as applicable) in your amended filings. Additionally, please tell us what consideration your certifying officers have given to the conclusions disclosed... Open Filing Company View
Load 10 More