At “The SEC Speaks in 2026,” a conference presented by PLI in cooperation with the U.S. Securities and Exchange Commission, members of CorpFin announced that the comment letter posting process is about five months behind.  Thus, information about comment letter volume and frequent comment areas will likely not be complete until the posting process is up to date.  The staff did not provide an estimate of how long this would take.

As always, your thoughts and comments are welcome!

P.S., PLI provides a complimentary non-accredited live stream of The SEC Speaks, which you can find here.