The U.S. Securities and Exchange Commission (SEC) today published a series of letters it exchanged with Apple between June and August of this year addressing Apple's patent settlement with Nokia. It was revealed in mid-June that Apple had entered into a patent license with Nokia to settle a series of lawsuits between the two companies, but Apple did not make any disclosure regarding the licensing agreement in its financial filings, despite the fact that analysts have suggested that the licensing fees could run into the hundreds of millions of dollars. The SEC was apparently unsatisfied with Apple's lack of disclosure about the transaction, and sent a letter (PDF) to Apple in late June asking for more detail on the terms of the deal and information on Apple's decision not to address the topic in its regulatory filings. We note various news articles discussing the patent litigation settlement between Nokia and Apple.