The Division of Corporation Finance (Corp. Fin) of Securities and Exchange Commission (SEC) reviews filings made under the Securities Act of 1933 and the Securities Exchange Act of 1934 to monitor compliance with the applicable disclosure and accounting requirements.
Questions received from this office are generally via comment letters. The Division performs its primary review responsibilities through thirteen offices staffed with approximately 80 percent of the Division’s employees.
These offices are as follows: Healthcare and Insurance, Computers and online services, Consumer Products, Information Technologies and Services, Natural Resources, Transportation Leisure, Manufacturing and Construction, Financial Services I & II, Real Estate and Commodities, Beverages, Apparel, and Mining, Electronics and Machinery, and Telecommunications.
Using data retrieved by LogixData, we can surmise in the following slides: 
Ganesh Rajappan is the founder and CEO of LogixData LLC, which provides SECAnalyzer, a solution for SEC filings and analysis through a web-based artificial intelligence platform. Ganesh earned a BS in Engineering from Osmania University, India and a Masters in Computer Engineering, from Wayne State University. To learn more about LogixData, visit www.logixdata.com or call 888-564-4910.