Looks to me like the company is taking a very proactive approach toward working with the commission to make things right, rather than trying to hide things as you suggest. Very transparent on the company's part I'd say. In addition, as has already been pointed out by Calvin Hobbes on this board, if the deficiencies were that serious, the distribution would have been halted.
Regulatory filing requirements can be a very complex process and only the very experienced who have gone through it multiple times get it right the first time. Regulators always have rebuttal, it's what their paid to do and they are judged by their output. Nothing unusual here.
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