Internet reports that the U.S. Securities and Exchange Commission (SEC) has concluded a multi-year review of Coinbase's financial disclosures and has not required the company to make any revisions or restatements. An SEC letter shared by Coinbase's chief legal officer Paul Grewal confirmed the news. In a social media post posted on April 15, Grewal emphasized that the decision was reached after more than two years of communication with the SEC's corporate finance department. The March 17 letter was addressed to Alesia Haas, chief financial officer of Coinbase, confirming that the SEC has completed its review of the company's Form 10-K documents for the fiscal years ended December 31, 2022, and 2023. The letter reminds Coinbase and its management of being responsible for the accuracy and adequacy of information it discloses. Regulators also stressed that the completion of the review does not amount to recognition or endorsement of the document. The end of this review marks the official end of the lengthy review process that began shortly after Coinbase went public in April 2021.