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External Legal Counsel and the SEC M&A Comment Letters

https://doi.org/10.2139/ssrn.3906719
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52/52 checkable references clean · checked 2026-08-26

Every reference with a DOI in the deposited reference list resolved to a known work in Crossref or DataCite at the dated check, and none carried a retraction, withdrawal, or removal notice.

32 without a DOI — not checked. A reference deposited without a DOI is never matched by title or guessed at; it stays outside the checked set, and this line discloses that.

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