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AI
AI, artificial intelligence, and machine learning references.
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Cybersecurity incidents, controls, and breach response.
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Revenue recognition policy, timing, and contract accounting.
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Liquidity
Liquidity pressure, cash runway, and financing needs.
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Searching for all of: "liquidity" , "cash runway" , "capital resources" and "going concern"
| Date | Type | Ticker | Company | Matched Terms | Snippet | Open |
|---|---|---|---|---|---|---|
| Mar. 31, 2026 | UPLOAD | JBLU | JETBLUE AIRWAYS CORP | ...Critical Accounting Estimates on page 53 should be expanded to discuss the circumstances that precipitated revisions in each of the last three fiscal years, and disclosures under Liquidity and Capital Resources on page 46 should be expanded to describe your capital-light growth initiative and to explain how it relates to plans for securing your financial future and... | Open Filing Company View | |
| Oct. 1, 2025 | UPLOAD | MPU | Mega Matrix Inc | ...the resulting risks, including commercial and technical uncertainty. There or in a new risk factor, please revise to enhance your disclosure by describing any material financing, liquidity, or other risks you face related to the impact that a crypto asset market September 30, 2025 Page 3 disruption may have, directly or indirectly, on the value of ENA (including the... | Open Filing Company View | |
| Sep. 30, 2025 | UPLOAD | DFDV | DeFi Development Corp. | ...r plans with respect to the use of proceeds from staking rewards. •Disclose with specificity the bonding and unbonding periods associated with staking SOL, discuss how they affect liquidity and disclose the material terms of any policies and procedures you have in place to manage liquidity in this regard. 6.Please expand your disclosure to describe the policies and p... | Open Filing Company View | |
| Sep. 26, 2025 | UPLOAD | GETY | Getty Images Holdings, Inc. | ...oreign countries has impacted your results of operations and financial condition for the three and six months ended June 30, 2025. Refer to Items 303(a) and (c) of Regulation S-K. Liquidity and Capital Resources, Operating Activities, page 35 4. Please provide a more informative analysis and discussion of changes in cash flows, including changes in working capital co... | Open Filing Company View | |
| Sep. 22, 2025 | UPLOAD | ISPC | iSpecimen Inc. | ...ease provide quantitative 2. September 22, 2025 Page 2 information that demonstrates the volatility of Solana. Our purchase strategy may expose us to additional risks, including illiquidity associated with "Locked SOL", page 33 3.Revise your statement here that you "may" acquire Locked Solana to instead state that you intend to acquire Locked Solana, if true. Please... | Open Filing Company View | |
| Sep. 17, 2025 | UPLOAD | 0001412502 | Sterling Real Estate Trust (CIK 0001412502) | ...stances, please tell us why in your response. After reviewing your response to this letter, we may have additional comments. Form 10-Q For the Quarterly Period Ended June 30, 2025 Liquidity and Capital Resources, page 43 1. We note your disclosure here, and in Note 7, with regard to your lines of credit. Please address the following: You indicate that you have a $19.... | Open Filing | |
| Sep. 11, 2025 | UPLOAD | AEXA | American Exceptionalism Acquisition Corp. A | ...t be anticipated in a traditional IPO. If true, disclose that the agreements are intended to ensure a return on investment to the investor in return for funds providing sufficient liquidity. Management, page 157 5. Please revise to ensure you have disclosed the business experience during the past five years of each director, executive officer, and each person nominat... | Open Filing Company View | |
| Sep. 8, 2025 | UPLOAD | ETSY | ETSY INC | ...Regulation S-K and (b)(2)(i) therein, and section III.D of Release No. 33-6835 (501.04 of our Codification of Financial Reporting Policies) for guidance. September 8, 2025 Page 2 Liquidity and Capital Resources Historical Cash Flows Net Cash Provided by Operating Activities, page 81 2. Net cash provided by operating activities increased $47.0 million in 2024 compare... | Open Filing Company View | |
| Sep. 5, 2025 | UPLOAD | KLAR | Klarna Group plc | ...nce is 180 days past due. Please tell us in detail and revise to clarify what the "at 60 days" means in the cumulative net charge-off rates at 60 days charts on pages 152 and 153. Liquidity and Capital Resources, page 173 3. We note your response to prior comment 3, as well as your disclosure about the forward-flow agreement on page 181. We also note that the agreeme... | Open Filing Company View | |
| Sep. 4, 2025 | UPLOAD | YCY | AA Mission Acquisition Corp. II | ...to acquire a company based in China. Summary of Risk Factors, page 55 2.We acknowledge your response to prior comment 4 and reissue. Where you describe the significant regulatory, liquidity, and enforcement risks that the majority of your directors and officers being based in or having significant ties to China poses to investors, please revise to provide cross-refer... | Open Filing Company View | |
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