Most Frequently Named Attorneys in SEC Comment Letters

Who are the attorneys that do the most work in helping their clients respond to SEC Comment Letters? In a recent post, we looked at some of the law firms that were frequently named in SEC comment letters. In this post, we’ll take a look at the individual attorneys who were copied in comment letters and involved in helping the companies with the review process.

Audit Analytics has the names of more than 1,200 attorneys that were involved in the comment letters review process over the past five years. Some names appeared much more frequently than others. For example, Gillian Hobson from Vinson & Elkins, William Hart from Hart & Hart, and Brian Lane of Gibson Dunn & Crutcher appeared in more than 50 letters to multiple companies.

The infographic below shows the top 10 names, where the size of the names is proportional to the number of letters they were copied on.

For a complete list of the attorneys and topics involved in SEC Comment Letters, please contact us at