MeridianLink, Inc. responded to SEC staff comments on internal control
Letter dated
2025-08-12; published on EDGAR 2026-01-23 — the
SEC releases comment letters only after the review closes.
Please tell us your consideration to disclose total costs incurred to date and any estimated costs expected to be incurred to remediate your material weakness, if material. Response: The Company respectfully advises the Staff that the Company has updated its risk factor, entitled “We have identified a material weakness in our internal control over financial reporting,” in the Form 10-Q for the quarter ended June 30…
MeridianLink, Inc. Form 10-K for the Year Ended December 31, 2024 File No. 001-40680 Dear Ms. Ebbert and Ms. Collins: MeridianLink, Inc. (the “Company” or “we”)
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.
MeridianLink, Inc. responded to SEC staff comments on MD&A
Letter dated
2025-09-04; published on EDGAR 2026-01-23 — the
SEC releases comment letters only after the review closes.
We note your response to prior comments 3 and 4. We also note the statement made by your CFO in the Q1 2025 earnings call highlighting a "few KPIs for our lending business that demonstrate its resilience and acceleration..." and the specific references to the amount of, and changes in, ARR and NRR. Please address the following: •Explain further how you use revenue and revenue growth in assessing your ability to…
Evidence
Cited sections
Note 3 - Revenue Recognition, page 85
Direction
company to staff
Letter dated
2025-09-04
Published on edgar
2026-01-23
Reviewing
MeridianLink, Inc. Form 10-K for the Year Ended December 31, 2024 Response dated August 12, 2025 File No. 001-40680 Dear Ms. Ebbert and Ms. Collins: MeridianLin
Source
Company response to SEC staff (CORRESP)
Topics
MD&A, Revenue recognition, Internal control
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.
MeridianLink, Inc. responded to SEC staff comments on MD&A
Letter dated
2025-09-22; published on EDGAR 2026-01-23 — the
SEC releases comment letters only after the review closes.
We note your response to prior comment 1. Please address the following: •Explain further how you evaluate whether you have offsetting trends in your customer base. In this regard, explain how tracking revenue growth overall indicates whether you had any existing customer loss or contraction that was, potentially, offset by new customer growth, or vice versa. Response: As mentioned in the previous response, it is…
Evidence
Direction
company to staff
Letter dated
2025-09-22
Published on edgar
2026-01-23
Reviewing
MeridianLink, Inc. Form 10-K for the Year Ended December 31, 2024 Response dated September 4, 2025 File No. 001-40680 Dear Ms. Ebbert and Ms. Collins: MeridianL
Source
Company response to SEC staff (CORRESP)
Topics
MD&A, Internal control
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.
SEC staff questioned MeridianLink, Inc.'s accounting for internal control
Letter dated
2025-07-30; published on EDGAR 2026-01-23 — the
SEC releases comment letters only after the review closes.
Please tell us your consideration to disclose total costs incurred to date and any estimated costs expected to be incurred to remediate your material weakness, if material. Management's Discussion and Analysis of Financial Condition and Results of Operations, page 52 We note you removed disclosure of your operating metrics, such as annual recurring revenue (ARR), net retention rate (NRR), total customer count and…
MeridianLink, Inc. Form 10-K for the Year Ended December 31, 2024 File No. 001-40680 Dear Elias Olmeta: We have limited our review of your filing to the financi
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.
SEC staff questioned MeridianLink, Inc.'s accounting for MD&A
Letter dated
2025-08-20; published on EDGAR 2026-01-23 — the
SEC releases comment letters only after the review closes.
We note your response to prior comments 3 and 4. We also note the statement made by your CFO in the Q1 2025 earnings call highlighting a "few KPIs for our lending business that demonstrate its resilience and acceleration..." and the specific references to the amount of, and changes in, ARR and NRR. Please address the following: • Explain further how you use revenue and revenue growth in assessing your ability to…
Evidence
Cited sections
Note 3. Revenue Recognition, page 85
Direction
staff to company
Letter dated
2025-08-20
Published on edgar
2026-01-23
Reviewing
MeridianLink, Inc. Form 10-K for the Year Ended December 31, 2024 Response dated August 12, 2025 File No. 001-40680 Dear Elias Olmeta: We have reviewed your Aug
Source
SEC staff comment letter (UPLOAD)
Topics
MD&A, Revenue recognition, Internal control
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.
SEC staff questioned MeridianLink, Inc.'s accounting for MD&A
Letter dated
2025-09-09; published on EDGAR 2026-01-23 — the
SEC releases comment letters only after the review closes.
We note your response to prior comment 1. Please address the following: • Explain further how you evaluate whether you have offsetting trends in your customer base. In this regard, explain how tracking revenue growth overall indicates whether you had any existing customer loss or contraction that was, potentially, offset by new customer growth, or vice versa. • Tell us whether the lack of configuration between data…
Evidence
Direction
staff to company
Letter dated
2025-09-09
Published on edgar
2026-01-23
Reviewing
MeridianLink, Inc. Form 10-K for the Year Ended December 31, 2024 Response dated September 4, 2025 File No. 001-40680 Dear Elias Olmeta: We have reviewed your S
Source
SEC staff comment letter (UPLOAD)
Topics
MD&A, Internal control
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.