SEC comment letter
Filing comparison
Brightwood Capital Corp I responded to SEC staff comments on revenue recognition
Letter dated 2025-10-24; published on EDGAR 2026-07-09 — the SEC releases comment letters only after the review closes.
Please explain how the disclosure complies with Instruction 3 to Regulation S-K Item 303(b)(3), which states that, for critical accounting estimates, this disclosure must supplement, but not duplicate, the description of accounting policies or other disclosures in the notes to the financial statements. Response: The disclosure will be revised accordingly on a going forward basis. Comment 6: The Company disclosed…
Evidence
- Direction
- company to staff
- Letter dated
- 2025-10-24
- Published on edgar
- 2026-07-09
- Reviewing
- Brightwood Capital Corporation I (File No. 814-01563) – Review of Annual Report Disclosure Dear Ms. Fettig: We are writing in response to comments you conveyed
- Source
- Company response to SEC staff (CORRESP)
- Topics
- Revenue recognition
- 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.