The number of questions may (or may not) be unusual, but filing an amended 10-K or 10-Q isn't rare. I've seen cases where there have been multiple amendments of the same report. What's unusual (for me) in this situation is being able to see the SEC letters detailing what their issues are. Perhaps these letters are a newer addition to EDGAR database that will be available for all companies.

 

Ira Smilovitz

 

I don't know for sure but my gut feeling is that this number of questions and having to file an amended 10-K is a pretty unusual occurrence.