The following commentary comes from an independent investor or market observer as part of TheStreet's guest contributor program, which is separate from the company's news coverage.By Tom Taulli, InvestorPlace Writer NEW YORK ( InvestorPlace) -- Last year, I met up with the co-founder of Splunk, Erik Swan, as well as the company's CEO, Godfrey Sullivan. While at the headquarters, I saw a group of auditors working diligently. Splunk already was acting like a public company. Well, last week Splunk filed the necessary papers with the SEC for an initial public offering. The underwriters include Morgan Stanley, Credit Suisse, JPMorgan Chase and Bank of America. The proposed ticker symbol is "SPLK."