Gain valuable insights into the US Securities and Exchange Commission (SEC) comment letter process, including common areas of focus and recent trends, as you head into the year-end reporting season. EY's annual SEC comments and trends publication will be issued during the webcast. Further, a panel of Ernst & Young LLP partners and former SEC staffers will share their first-hand experiences, observations and lessons from the SEC comment letter process. They also will discuss the latest developments related to the SEC’s disclosure effectiveness initiative, including:

• A “behind the scenes” look at the SEC staff’s filing review process
• SEC comment letter hot topics, recent trends and emerging areas of focus
• Best practices and tips for working with the SEC staff
• SEC staff observations from its disclosure effectiveness initiative

WilmerHale Partner Meredith Cross will be a featured panelist.