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. 9, 2025 UPLOAD 0001834494 MeridianLink, Inc. (CIK 0001834494)
internal control
...or vice versa. 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. Septemb... Open Filing
Sep. 5, 2025 UPLOAD MNR MACH NATURAL RESOURCES LP
internal control
...revenues and costs relate to the processing fees applied to the Company s production volumes, and if any revenues from processing third-party gas is applied to offset such costs. 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
Aug. 28, 2025 UPLOAD 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
Aug. 22, 2025 UPLOAD 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. 18, 2025 UPLOAD SUIG SUI Group Holdings Ltd.
internal control
.... Our SUI holdings are less liquid than our existing cash and cash equivalents, page 9 12. We note your disclosure regarding the "susceptibility to market abuse and manipulation," internal control failures at exchanges, risks related to custodians and trade execution partners, risks related to the inability to enter into term loans or other capital raising transactions coll... Open Filing Company View
Aug. 18, 2025 UPLOAD SUIG SUI Group Holdings Ltd.
internal control
...Our SUI holdings are less liquid than our existing cash and cash equivalents, page 13 11. We note your disclosure regarding the "susceptibility to market abuse and manipulation," internal control failures at exchanges, risks related to custodians and trade execution partners, and risks related to the inability to enter into term loans or other capital raising transactions... Open Filing Company View
Aug. 12, 2025 UPLOAD PED PEDEVCO CORP
internal control
...ed measure reported for either of the last two fiscal years, tell us the amounts excluded and explain to us your rationale. Item 9A. Controls and Procedures Management's Report on Internal Control Over Financial Reporting , page 116 13. We understand from your disclosures in financial statement Notes 4 and 12 that you restated certain balances in the net deferred tax asset... Open Filing Company View
Aug. 11, 2025 UPLOAD INTJ Intelligent Group Ltd
internal control
...ponse. After reviewing your response to this letter, we may have additional comments. 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. 6, 2025 UPLOAD 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 applicble) in your amended filings. Additionally, please tell us what consideration your certifying officers have given to the conclusions disclosed i... Open Filing Company View
Jul. 30, 2025 UPLOAD 0001834494 MeridianLink, Inc. (CIK 0001834494)
internal control
...reviewing your response to this letter, we may have additional comments. Form 10-K for the year ended December 31, 2024 Risk Factors We have identified a material weakness in our internal control over financial reporting for the fiscal year ended December 31, 2024, page 42 1. Please tell us your consideration to disclose total costs incurred to date and any estimated costs... Open Filing
Load 10 More