Consistency check: the SEC's comment, found

Real SEC filings and correspondence, unchanged. The four gaps are the ones the SEC's letter describes, in footnotes 1, 2, 4 and 7. Check found them from the release alone, and Cooper's own reply accounts for each missing amount. The footnotes say "Charges included", so they never claimed to be complete. The SEC asked for the components to be quantified, and Cooper agreed to make them sum. The checks use the nine-month column; the quarter and the prior-year columns have similar gaps. One check rests on an inference: the release does not reconcile non-GAAP interest expense, but the $1.4 million difference equals the accretion of interest in footnote 7. The assessments are Claude's, using CiteLLM Check. CiteLLM located every passage, read each figure (taking "in millions" from the table headings) and recomputed every total and difference. Whether two figures should match is the reviewer's call. PDF page 13 of the August release is a blank page added by printing. The review above is CiteLLM Check's own viewer, as it opens in ChatGPT and Claude.