deficiency letter
deficiency letter 〈美〉不合格意见书 由证券交易委员会〔Securities and Exchange Commission〕向上市证券登记员发出的信件，详细指出登记声明的方式不符合联邦披露规定。亦称作「letter of comment」或「letter of comments」。
DEFICIENCY LETTER
deficiency letter
deficiency letter. 1. An IRS letter to a taxpayer, detailing the ways in which a tax return seems to be deficient. 2. An SEC letter to a registrant of a securities offering, detailing the ways in which the registration statement seems not to conform to federal disclosure requirements. — Also termed letter of comment; letter