Topic Explorer
Back to DashboardSearch 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: "ai" , "artificial intelligence" and "machine learning"
| Date | Type | Ticker | Company | Matched Terms | Snippet | Open |
|---|---|---|---|---|---|---|
| Sep. 5, 2025 | CORRESP | 0001432353 | Global X Funds (CIK 0001432353) | ...Emily Rowland, Esq. Re: Global X Funds File No. 333-151713, 811-22209 Dear Ms. Rowland: On behalf of Global X Funds (the “Registrant” or the “Trust”) and its series, the Global X AI Semiconductor & Quantum Computing ETF (the “Fund”) included in Post-Effective Amendment No. 825, (the “Amendment”) to the Registrant’s registration statement on Form N-1A (the “Re... | Open Filing | |
| Aug. 8, 2025 | CORRESP | 0001500604 | Janus Detroit Street Trust (CIK 0001500604) | ...m N-1A ("PEA 68") that were provided by teleconference on July 14, 2025 by the staff of the Securities and Exchange Commission (the "Staff") with respect to Janus Henderson Global Artificial Intelligence ETF (the "Fund"). The Staff's comments, as we understand them, and the Registrant's responses are below. The Registrant plans to file an amendment to the Registration Statement (t... | Open Filing | |
| May. 23, 2025 | CORRESP | JCAP | Jefferson Capital, Inc. / DE | ...umbers in such responses are to page numbers in the Registration Statement. May 23, 2025 Page 2 Amendment No. 2 to Draft Registration Statement on Form S-1 Risk Factors Our use of machine learning and AI technologies, page 44 1. We note from your response to comment 1 that you adopted a governance policy for the use of artificial intelligence. Please disclose the substance... | Open Filing Company View | |
| May. 19, 2025 | UPLOAD | JCAP | Jefferson Capital, Inc. / DE | ...te otherwise, any references to prior comments are to comments in our February 18, 2025 letter. Amendment No. 2 to Draft Registration Statement on Form S-1 Risk Factors Our use of machine learning and AI technologies, page 44 1. We note from your response to comment 1 that you adopted a governance policy for the use of artificial intelligence. Please disclose the substance... | Open Filing Company View | |
| Apr. 30, 2025 | CORRESP | PENG | Penguin Solutions, Inc. | ...ncome of our Cayman Islands parent reported under GAAP in our Form 10-Ks. The shift in profitability of the US Group was due in part to the Company’s position in a growth industry—artificial intelligence and related applications—as discussed in more detail below. At the end of FY23, the Company reversed its valuation allowance on the US Group DTAs upon considering both positive an... | Open Filing Company View | |
| Apr. 2, 2025 | CORRESP | IRM | IRON MOUNTAIN INC | ...ed to as DXP), a secure, software-as-a-service platform designed to automate customer workflows, enhance data accessibility, ensure audit compliance and optimize customer data for artificial intelligence applications. (iv) Secure Shredding, which includes the scheduled pick-up of office records that customers accumulate in specially designed secure containers we provide and is a n... | Open Filing Company View | |
| Mar. 13, 2025 | UPLOAD | GEMI | Gemini Space Station, Inc. | ...t and cold wallet and storage systems." Please revise to disclose the amount or percentage of your and your customers crypto assets that are held in hot wallets. We are leveraging AI technologies in the development..., page 33 7. We note your disclosure that you currently use machine learning and artificial intelligence to improve your products and processes.... | Open Filing Company View | |
| Jan. 23, 2025 | UPLOAD | ADTI | Adapti, Inc. | ...raphics to which you market the Dermacia products. 5.We note your disclosure that Adapti matches products "with influencers best positioned to succeed in promotion" and "leverages AI to determine which influencers will generate the most attention - in specifically curated audiences - to produce the most positive ROI on client spend." Please provide the basis f... | Open Filing Company View | |
| Jan. 10, 2025 | UPLOAD | ETOR | eToro Group Ltd. | ...escribe in greater detail your data collection practices or those of your third-party service providers. 11.We note your disclosure that you are "actively exploring the utility of artificial intelligence, or AI, deploying it across [y]our business to create more personalized customer journeys and operational efficiencies." We also note your disclosure that you use both proprietary... | Open Filing Company View | |
| Dec. 23, 2024 | CORRESP | ARAI | Arrive AI Inc. | CORRESP 1 filename1.htm Arrive AI Inc. 12175 Visionary Way Fishers, Indiana 46038 December 23, 2024 Cara Wirth U.S. Securities & Exchange Commission 100 F Street, N.E. Washington, D.C. 20549 Re: Arrive Technology... | Open Filing Company View | |
|
|
|
|
||||
|
|
|
|
||||
|
|
|
|
||||
|
|
|
|
||||
|
|
|
|
||||
|
|
|
|