How to Submit Comments to the SEC

From time to time, the SEC invites comments from the public on Proposed Rules, Concept Releases, Self-Regulatory Organization filings, Public Company Accounting Oversight Board Rulemaking, Rulemaking Petitions, and Other Releases, and occasionally, on Interpretive Releases.

You can submit your comments to the SEC by one of the following four methods. To help us process and review your comments more efficiently, please use only one method.

Important: All comments received will be posted without change. Comments sent via online form or e-mail will be posted on the SEC website. Comments sent via paper will be converted to PDF and then posted on our website. Persons submitting comments are cautioned that we do not redact or edit personal identifying information from comment submissions. You should submit only information that you wish to make available publicly.

1. Online form

To locate rules open for comment, browse the various rules index pages:

You can access the online form through the "Submit comments" link. You can also include attachments to the form.


2. Email

  • Send comments to (link sends e-mail).  
  • The subject line of your message must include the File Number for the rule. This is the number that begins “S7-”, “SR-”, or “4-“.  
  • If you attach a document, indicate the format or software used (e.g., PDF, Word Perfect, MS Word, ASCII text, etc.) to create the attachment.  
  • Please note that we now accept comment letters in PDF format.  
  • DO NOT submit attachments as HTML, GIF, TIFF, PIF, ZIP, or EXE.



You may also submit comments through, an integrated federal resource for researching and commenting on rulemaking. On that website, you can search, view, and comment on proposed federal regulations open for comment. Once you have located the document you want to comment on, click on the "Comment Now" button, and follow the instructions to complete the online form.


4. Paper

Send 3 copies of your paper comment letter to:

Securities and Exchange Commission
100 F Street, NE
Washington, DC 20549-0609

Each copy must list the “File Number” for the rule. This is the number that begins “S7-”, “SR-”, or “4-“.

Additional information

For more on the SEC rulemaking process and types of rules, see Rulemaking, How It Works.