Letter of comment

10-K, 401(k) plan, 403(b) plan, 457 plan, Account statement, Accredited Personal Financial Planning Specialist, Asset/equity ratio, Accrual of discount, Amortization of premium, At par, All or any part, At best, At call, Automatic reinvestment plan, At risk, Add-on service, Abstract of title, Action to quiet title, As is, Assignment to creditors, Attorney in fact, Annual mortgagor statement, Assignment of mortgage, A shares, Automatic investment plan, At the money, Age-weighted plan, Across the board, Additional paid-in capital, Against the box, At the bell, At the close, At the figure, At the full, At the market, At the opening order, Away from the market, Below the line, Books of final entry, Books of original entry, Bank holding company, Banking Act of 1933, Bid-to-cover ratio, Bureau of Public Debt, Best efforts offering, Brought over the wall, Buying on margin, Buy on close, Buy on opening, Buy the book, Balance of payments, Board of Governors, Breaking the syndicate, Bill of exchange, Bill of sale, Breach of trust, By the book, Blitzkrieg tender offer, B shares, Blow-off top, Breadth-of-market theory, Beat the gun, Cash asset ratio, Cash ratio, Collection ratio, Combined financial statement, Common-size statement, Consolidated financial statement, Cost Of Goods Sold, Cost of sales, Certificate of Participation, Committee on Uniform Securities Identification Procedures, Conversion ratio, Central Registration Depository, Code of procedure, Capitalization of income, Cost of Living Adjustment, Cost-of-living index, Council of Economic Advisers, Chasing the market, Cheapest to deliver, Chicago Board of Trade, Cost-of-living rider, Certificate of stock, Cost of carry, Certificate of title, Cancellation of debt, Certificate of Claim, Closing statement, Commitment letter, Cost of debt capital, Cost of funds, Controlled company, Creeping tender offer, Closed-end investment company, C shares, Call ratio backspread, Class of options, Close to the money, Certificate of Occupancy, Cloud on title, Cafeteria plan, Cash-balance plan, Collectively bargained plan, Class A Shares, Class B Shares, Crash of 1929, Crash of 1987, Constant dollar plan, Coefficient of determination, Certificate of delivery, Close a position, Cornering the market, Curbs in, Deposit in transit, Date of issue, Date of payment, Drawn securities, Division of Enforcement, Division of Investment Management, Division of Market Regulation, Date of record, Dividend in arrears, Dividend payout ratio, Dividend Reinvestment Plan, Dividend rollover plan, Desk (the), Division of labor, Deficiency letter, Direct Public Offering, Durable Power of Attorney, Date of maturity, Debtor in possession, Debtor-in-possession financing, Deed of Release, Deed of Trust, Discharge of bankruptcy, Discharge of lien, Due-on-sale clause, Deep in the money, Deep out of the money, Deed of Surrender, Department of Housing and Urban Development, Defined benefit plan, Defined contribution plan, Determination Letter, Dogs of the Dow, Depth of market, Efficiency ratio, Eurodollar certificate of deposit, Escrowed to maturity, ECU, E-mini, Exchange of spot, Employee Stock Purchase Plan, Exchange ratio, Exercise ratio, Employee Retirement Income Security Act of 1974, Exclusion ratio, Financial statement, First In First Out, Fixed-charge coverage ratio, Flight to quality, Flow of funds, Front-ending an order, Forward P/E, Factors of production, Favorable balance of trade, Form 8-K, Form S-1, Firm commitment offering, Friends and family offering, Finance company, Family of funds, Fund of funds, Flexible benefit plan, Frozen plan, Free right of exchange, Government securities, Government Securities Clearing Corporation, General Securities Representative Examination, G-7, General Agreement on Tariffs and Trade, G-8, Gather in the stops, Hart-Scott-Rodino Act of 1976, Highly confident letter, Hit the bid, House of issue, Hedge ratio, Hang Seng Index, Holding company, Holder in due course, Hang out loan, High-ratio mortgage, Home equity line of credit, HUD-1 statement, Hammering the market, Held at the opening, Holding the market, Income statement, Interim statement, In escrow, International Securities Identification Number, Investment letter, In-house, Investment Advisor Act of 1940, Investment Company Act of 1940, In line, Initial Public Offering, Insider Trading sanctions Act of 1984, Internal Rate of Return, Indication of interest, Intrastate offering, In intestacy, In play, In-process research and development, Investment company, I/O strip, Income replacement ratio, In-service withdrawal, Imbalance of orders, In and out, In sympathy, In the tank, ITS, Jumping the gun, Joint Stock Company, Keogh Plan, Last In First Out, Liquidity ratio, Lender of last resort, Law of one price, Letter security, Lending at a rate, Limit-on-close order, Law of demand, Law of supply, Limited company, London Inter-Bank Offer Rate, Long-Term Equity Anticipation Securities, Letter of comment, Line of credit, Loan-to-cost, Loan-to-value, Loan-value ratio, Lock-in, Leading the market, Limited Liability Company, Locked in, Level I quotes, Mutual company, Make a market, Market letter, Market on close order, Mark-to-market, Medium of exchange, Marginal propensity to consume, Make whole provision, Money at call, Management company, Marketable securities, Negotiable certificate of deposit, Negotiable Order of Withdrawal, Notice of Sale, National Association of Securities Dealers, National Association of Securities Dealers Automated Quotations system, National Securities Clearing Corporation, National Securities Trade Association, Net capital ratio, No-Action Letter, Notice of Default, National Association of Real Estate Investment Trusts, Non-contributory plan, Non-insured plan, Non-qualified retirement plan, Net change, Off-balance-sheet financing, Off the books, Overhead ratio, Office of Thrift Supervision, Offer, Offering, Offering circular, Offering price, Offering scale, Out-of-favor, Over-the-Counter, Off-floor order, On-floor order, On margin, Offshore company, Offering date, Opinion of title, On account, On-the-spot loan, Open-end management company, Out of the money, On-balance volume, Odd lot buy/sell ratio, Off-board, On close, On open, On the opening, Pooling of interests, Profit and loss statement, Payment-in-kind security, Preliminary official statement, Price Value of a Basis Point, Public offering, Public Securities Association, Payout ratio, P&L, Periodic payment plan, Proxy statement, Public company, Public offering price, Power of Attorney, Prioritization of debt, Pension plan, Plan asset, Plan sponsor, Prototype plan, Paid-in capital, Paid-in surplus, Percent held by institutions, Piggyback registration rights, Private company, Private Investment in Public Equity, Planning, Preservation of capital, Put ratio backspread, Private letter ruling, Profit ratio, Painting the tape, Put/call ratio, Qualified retirement plan, Return of capital, Return on Capital, Return on Invested Capital, Return on Total Assets, Reserve ratio, Reading the tape, Regulation G, Regulation T, Regulation U, Rights offering, Round of funding, Rules of Fair Practice, Rate of exchange, Reciprocal of European terms, Regulated investment company, Registered Retirement Savings Plan, Ratio, Registered Company, Registration, Registration Statement, Regulation A, Release letter, Right of first refusal, Right of rescission, Right to Know, Revolving line of credit, Right of recourse, Rule of 78, Ratio calendar combination, Ratio calendar spread, Ratio spread, Ratio write, Right of redemption, Retirement Equity Act of 1984, Risk/return trade-off, Ratio analysis, Return on Capital Employed, Rate of return, Real rate of return, Ring, SEC filing, SG&A, Sight letter of credit, S&L, State bank, SEC, Secondary offering, Securities and Exchange Commission, Shelf offering, Shelf registration, Split offering, SEC fee, Securities analyst, Securities Industry Association, Securities Investor Protection Corporation, Securities loan, Segregation of securities, Sell the book, Standard of living, Second-to-die insurance, Stock life insurance company, Short interest ratio, Stock bonus plan, Stock option plan, Small corporate offering registration, Statute of Limitations, Satisfaction of debt, Securities lending, Staggered board of directors, Systematic investment plan, Selling the spread, Savings Incentive Match Plan for Employees, SEP Plan, Single-employer plan, Summary plan description, Selling short against the box, Shorting against the box, S Corporation, Subchapter M, Subchapter S Corporation, Schedule C, Securities Act of 1933, Securities Acts Amendments of 1975, Securities Exchange Act of 1934, Securities fraud, Seek a market, S&P phenomenon, T-Bill, Term to maturity, Take a position, Transmittal letter, Trailing P/E, Tender offer, Tenancy by the entirety, Trust company, Termination Statement, Truth in Lending, Tenancy at will, Title company, Top hat plan, The Street, Timing the market, Taxpayer Relief Act of 1997, Tax planning, Tax Reform Act of 1986, Tax Reform Act of 1993, Take a bath, U.S. Government Agency Security, U.S. Savings Bond, U.S. Treasury, U.S. Treasury Bill, U.S. Treasury Bond, U.S. Treasury Note, U.S. Treasury Securities, Uniform Securities Act, Underfunded pension plan, Unit of trade, Unit of trading, Victim Impact Statement, Voluntary accumulation plan, Variable ratio write, Variable ratio plan, Waiver of premium, Year-To-Date, Yield to call, Yield to maturity, Yield to worst, Y shares