Inside the S-1 – From filing to effectiveness

Podcast overview

What really goes into filing a Form S-1 – and what can go wrong if you don’t plan ahead? In this episode, former SEC veteran Melissa Rocha joins us to unpack the S-1 review process, share common pitfalls that derail IPO timelines, and offer practical tips for engaging with the SEC staff. Whether you're heading toward an IPO or just want to understand how the process really works, this episode is packed with insights you won’t want to miss.

Podcast contents

• 00:00 – Introduction
• 05:15 – Filing process and communication with the SEC
• 09:35 – Comment letters and review process
• 20:55 – Financial statement requirements
• 26:25 – Specific accounting considerations