The SEC’s Corporate Finance Division frequently sends letters asking for clarification on or requiring changes to a company’s disclosure. This correspondence between the company and the SEC is eventually made public on EDGAR.
Free
EDGAR - SEC correspondence can be found via a company’s EDGAR page. Look for “UPLOAD” and “CORRESP” filing types.
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Bedrock AI - Bedrock AI provides a unique service whereby SEC comment letter information is extracted from the PDF and presented in an easily readable format, allowing users to identify interesting commentary without downloading PDFs. Unlike EDGAR, Bedrock sorts SEC comment letters by the date the correspondence was made public, and not the original filing date.
SEC correspondence can also be accessed through a Bloomberg Terminal and other full service research tools.