After more than two years, the US SEC has completed its review of Coinbase's financial disclosure and has not requested any revisions or restatements According to Cryptoslate, the SEC has concluded its multi-year review of Coinbase's financial disclosures and has not requested any revisions or restatements from the company. A SEC letter shared by Paul Grewal, Chief Legal Officer of Coinbase, confirms this news. In a social media post released on April 15th, Grewal emphasized that this resolution was reached after more than two years of communication with the SEC's corporate finance department. This letter dated March 17th is addressed to Alesia Haas, Chief Financial Officer of Coinbase, confirming that the SEC has completed its review of the company's Form 10-K files for the fiscal years ended December 31, 2022 and 2023. The letter reminds Coinbase and its management to be responsible for the accuracy and adequacy of the information disclosed. The regulatory authorities also emphasize that the completion of the review does not equate to recognition or endorsement of the document. The end of this review marks the official conclusion of the lengthy commenting process that began shortly after Coinbase's listing in April 2021.