SEC comment letter
SEC correspondence
SEC staff questioned Affirm Holdings, Inc.'s accounting for MD&A
Letter dated 2026-03-06; published on EDGAR 2026-09-23 — the SEC releases comment letters only after the review closes.
Please revise, in future filings, to provide a discussion of financial condition and changes in financial condition for the periods presented in accordance with Item 303(b) of Regulation S-K. As it relates to changes in your loan balance from period to period, include quantification and discussion of factors driving the change by loan product (e.g., Pay-in-X, 0% annual percentage rate (“APR”) monthly installment…
Evidence
- Direction
- staff to company
- Letter dated
- 2026-03-06
- Published on edgar
- 2026-09-23
- Reviewing
- Affirm Holdings, Inc. Form 10-K for the Fiscal Year Ended June 30, 2025 File No. 001-39888 Dear Rob O'Hare: We have limited our review of your filing to the fin
- Source
- SEC staff comment letter (UPLOAD)
- Topics
- MD&A
- 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.