![](https://clsbluesky.law.columbia.edu/wp-content/uploads/sites/2/2019/03/johnson-e1552258873149.png?w=131)
![](https://clsbluesky.law.columbia.edu/wp-content/uploads/sites/2/2019/03/lisic-e1552258940604.jpg?w=640)
![](https://clsbluesky.law.columbia.edu/wp-content/uploads/sites/2/2019/03/moon-e1552503964669.jpg?w=307)
![](https://clsbluesky.law.columbia.edu/wp-content/uploads/sites/2/2019/03/mengmeng-e1552258991543.jpg?w=640)
The Effect of SEC Comment Letters on M&A Outcomes
Recent research on the effectiveness of the SEC’s filing review and comment letter process has focused almost exclusively on reviews of Forms 10-K and other periodic filings. Reviews of filings involving transactions such as mergers and acquisitions (M&A) have received …