This is really going to be company-specific and if there were long-term impacts from COVID-19 on your business or continuing impacts. We have removed most references in the document outside of the risk factors. We discussed in our disclosure committee meeting (including our SEC attorneys) as we believed it was no longer having a material impact on our operations. We will continue to monitor developments in this area but do not consider it a known trend reasonably likely to have a material effect on our results of operations. We did also cut down some of the language in the risk factors related to COVID. I would stress discussing any changes internally (in your disclosure committee meeting) and with your SEC attorneys.
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Dale Karasek
Manager, SEC Reporting
Guild Holdings Company
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Original Message:
Sent: 02-24-2023 01:03 PM
From: Amber Wellman
Subject: COVID-19 Disclosures
Are there any SEC Pros who have decided to remove essentially all or most of their previous COVID-19 disclosures in any areas of the 10-K?
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Amber Wellman
Director
Connor Group
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