SEC comment letter
SEC correspondence
Polen Credit Opportunities Fund responded to SEC staff comments on segment reporting
Letter dated 2026-02-10; published on EDGAR 2026-11-09 — the SEC releases comment letters only after the review closes.
Please explain how all personnel at the Adviser are “a group” for purposes of determination of the chief operating decision maker. Please cite applicable U.S. GAAP in the analysis and if the CODM was incorrectly identified, please correct in future reports with the Commission. Response: The Fund has updated its CODM, including in its semi-annual report to shareholders for the period ended October 31, 2025 (the…
Evidence
- Direction
- company to staff
- Letter dated
- 2026-02-10
- Published on edgar
- 2026-11-09
- Reviewing
- Polen Credit Opportunities Fund Annual Report on Form N-CSR for the year ending April 30, 2025 File No. 811-23860 Ladies and Gentlemen: This letter is sent on b
- Source
- Company response to SEC staff (CORRESP)
- Topics
- Fair value, Segment reporting
- 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.