How to Submit Comments to the SEC

The Securities and Exchange Commission ("SEC”) invites comments from the public on Proposed Rules, Concept Releases, Self-Regulatory Organization filings, Public Company Accounting Oversight Board Rulemaking, Rulemaking Petitions, Other Releases, and occasionally, Interpretive Releases.

To locate rules or releases open for comment, browse the relevant index pages:

Important: All comments will be made available to the public. 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 the SEC website. When multiple comments are submitted with identical or near-identical content, only the first copy of the comment received will be posted publicly, along with a running total number of that comment received.

Do not include personal identifiable information in submissions; submit only information that you wish to make available publicly. The SEC may redact in part or withhold entirely from publication submitted material that is obscene or subject to copyright protection.

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

  • Use the SEC’s internet comment form.

Once you find the rule or release you want to comment on from one of the above index pages, you can access the online comment form through a "Submit a Comment" or similar link. You may need to click to the rule or release page before seeing the link to the comment form. You can include attachments to the form.

Comments on Rulemaking Petitions cannot be submitted by online form and must be submitted by e-mail or on paper (see the instructions for these two methods below). If you submit a comment on a Rulemaking Petition, be sure to include the associated file number.


  • Send an e-mail.

Send comments to  

The subject line of your message must include the File Number for the rule, release, or petition. This is the number that begins “S7-”, “SR-”, “PCAOB-”, or “4-“.  

The SEC accepts comment letters in PDF format. 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. DO NOT submit attachments as HTML, GIF, TIFF, PIF, ZIP, or EXE.


  • Send a paper comment letter.

Address your letter to:

Securities and Exchange Commission
100 F Street, NE
Washington, DC 20549-1090

All submissions should refer to the “File Number” for the rule, release, or petition. This is the number that begins “S7-”, “SR-”, “PCAOB-”, or “4-”.


  • Respond to a Feedback Flyer, if available.

Occasionally, a link to a “Feedback Flyer” will be made available for a proposal. Feedback Flyers are designed specifically for individual investor comments. They contain questions relevant to individual investors and can be submitted by a specialized webform, e-mail (scanned and provided as an attachment), or via postal mail in hard copy.

Additional information

For more on the SEC rulemaking process and suggestions on how to write your comment, see Suggestions for How Individual Investors Can Comment on SEC Rulemaking: Updated Investor Bulletin.