# CORRESP — Global X Funds (CIK 0001432353) > Global X Funds (CIK 0001432353) → SEC staff · filed 2025-10-10 ## 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:** 0001432353-25-000545 - **Form:** CORRESP - **Filer:** Global X Funds (CIK 0001432353) - **CIK:** 0001432353 - **Filed:** 2025-10-10 - **HQ:** New York, NY ## Primary source PDF letter: https://www.sec.gov/Archives/edgar/data/1432353/000143235325000545/filename1.htm EDGAR review history for this filer: https://www.sec.gov/cgi-bin/browse-edgar?action=getcompany&CIK=1432353&type=UPLOAD&dateb=&owner=include&count=40 ## Other comment-letter activity for Global X Funds (CIK 0001432353) - CORRESP — 2025-09-23 — /comment-letter/0001432353-25-000526 - CORRESP — 2025-09-15 — /comment-letter/0001432353-25-000510 ## Citation > US Securities and Exchange Commission, EDGAR CORRESP comment letter, Global X Funds (CIK 0001432353) (CIK 0001432353), filed 2025-10-10, accession 0001432353-25-000545. Retrieved via MORVS 2026-11-14 from https://api.morvs.ai/comment-letter/0001432353-25-000545. --- *[SEC comment letters dataset](/datasets/sec-comment-letters) · CC0 1.0*