SEC comment letter
Filing comparison
SEC staff questioned PC CONNECTION INC's accounting for leases
Letter dated 2025-09-29; published on EDGAR 2026-07-02 — the SEC releases comment letters only after the review closes.
Please revise as appropriate. Form 10-K for the Fiscal Year Ended December 31, 2024 Item 2. Properties, page 27 2. You disclose the two Merrimack leases with a related party have expired and you continue to occupy the facilities. You state you continue to pay rent and other associated costs for these facilities. Please tell us whether you continue to record these facilities as leases in your financial statements and…
Evidence
- Cited sections
- Item 2. Properties, page 27
- Direction
- staff to company
- Letter dated
- 2025-09-29
- Published on edgar
- 2026-07-02
- Reviewing
- PC Connection, Inc. Form 10-K for the Fiscal Year Ended December 31, 2024 Form 10-Q for the Fiscal Period Ended June 30, 2025 File No. 000-23827 Dear Thomas C.
- Source
- SEC staff comment letter (UPLOAD)
- Topics
- MD&A, Leases
- Why
- SEC staff reviewed the company's periodic report and raised written comments on its accounting, or the company replied to them. Letters are published on EDGAR only after the review closes.