PwC's online "SEC comment letter trends" for the period 09/30/22 to 09/30/23 is a great tool that allows online exploration of recent Form 10-K and 10-Q comment letter trends and samples by industry or comment letter topic, and easy access to topically relevant guidance.
Notably, based on an Audit Analytics analysis of comment letters for the 12 months ended September 30, 2023, compared to the 12 months ended September 30, 2022, the relative number of comment letters year-over-year on business combinations and segment reporting increased, whereas the relative number of comment letters on MD&A and climate change matters declined. The relative number of comment letters on several other topics, including non-GAAP measures and disclosure controls and ICFR, generally remained flat year-over-year. Comment examples by topic (climate, for example) are accessible with one click.
See industry-specific comment letter trends here and PwC's suggested practices on responding to comment letters here.