Public Mining Company Disclosure: Common SEC Comments | Practical Law
This Article examines some of the topics most commonly raised in SEC comment letters on filings by public companies with mineral resources and mining operations. These public mining companies must comply with additional SEC disclosure requirements that are not applicable to other public companies. Attorneys representing these companies should be familiar with SEC disclosure requirements set forth in Industry Guide 7 and many of the common mining-specific comments the SEC issues on these companies' filings.