Template 05
SEC Comment Letter Response Tracker
Runs an SEC staff comment letter from receipt to review-complete: an owner and draft due date for every comment, future-filing commitments in plain words, and the estimated earliest EDGAR release date.
Tab structure
- Instructions
- Setup
- Letters – letter date, filings reviewed, staff contact, default response due (10 business days) with an override for an agreed extension, response submitted, review-complete date, estimated earliest EDGAR release, status and open comments per letter
- Comments – one row per comment: topic, summary, owner, draft due, proposed response, future-filing commitment, Delta Tracker ID, auditor & counsel cleared, status
- Lists
- Holidays
Key checks and flags
- Default response due = 10 business days after the letter date; the agreed date overrides it
- Responses overdue and comment drafts overdue flagged in the headers
- Estimated EDGAR release = 20 business days after review completion
- Open-comment count per letter and on the Comments tab
- Future-filing commitments link to the Delta Tracker (Template 03); a commitment without a Template 03 ID is flagged
Who uses it
SEC reporting manager coordinating with legal, auditors and the CFO when a letter arrives.
Primary sources
Previews
Rendered from the actual workbook with illustrative sample data ("Example Company, Inc.", period end December 31, 2026). Scroll sideways on small screens.
Comments
Comments tab with an illustrative comment and commitment.
Letters
Letters tab: response due and estimated EDGAR release.