WilmerHale Partner Meredith Cross and Counsel Alan Wilson—who both routinely advise public company clients on a variety of matters concerning corporate governance and securities law disclosure—presented at the SEC Professionals Group Q4 Meeting, "Back to Basics: Comment Letter and Disclosure Trends Roundtable." Ms. Cross kicked off the roundtable by providing a comprehensive update on the state of the SEC and was followed by Mr. Wilson who led a discussion on disclosure trends and comment letters.