# CORRESP — Manager Directed Portfolios  (CIK 0001359057)

> <strong>Manager Directed Portfolios  (CIK 0001359057) → SEC staff</strong> · filed 2025-09-16

## What is this

A CORRESP letter is the company's written reply to the SEC during a filing review. Responses include accounting position arguments, restatement assessments, and clarifying disclosures. Released to EDGAR alongside the SEC's UPLOAD letters.

## Key facts

- **Accession number:** 0000894189-25-006993
- **Form:** CORRESP
- **Filer:** Manager Directed Portfolios  (CIK 0001359057)
- **CIK:** 0001359057
- **Filed:** 2025-09-16
- **HQ:** Milwaukee, WI

## Primary source

PDF letter: https://www.sec.gov/Archives/edgar/data/1359057/000089418925006993/filename1.htm

EDGAR review history for this filer: https://www.sec.gov/cgi-bin/browse-edgar?action=getcompany&CIK=1359057&type=UPLOAD&dateb=&owner=include&count=40

## Citation

> US Securities and Exchange Commission, EDGAR CORRESP comment letter, Manager Directed Portfolios  (CIK 0001359057) (CIK 0001359057), filed 2025-09-16, accession 0000894189-25-006993. Retrieved via MORVS 2026-11-03 from https://api.morvs.ai/comment-letter/0000894189-25-006993.

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