Petitions for Rulemaking Submitted to the SEC

Tyler Gellasch, President and Chief Executive Officer, Healthy Markets Association

Various Persons

Jake P. Noch, Managing Director - Jake P. Noch Family Office, LLC.

Jake P, Noch, Managing Director - Jake P. Noch Family Office, LLC.

Jake P. Noch, Managing Director - Jake P. Noch Family Office, LLC.

Jake P. Noch, Managing Director - Jake P. Noch Family Office, LLC

Jake P. Noch, Managing Director - Jake P. Noch Family Office, LLC.

Jake P. Noch, Jake P. Noch Family Office, LLP

Zorka Milin, FACT Coalition

Jake Noch - Managing Director, Jake P. Noch Family Office, LLC

Jake Noch - Managing Director, Jake P. Noch Family Office, LLC

Jake Noch - Managing Director - Jake P. Noch Family Office, LLC

Jake P. Noch, Managing Director - Jake P. Noch Family Office, LLC

Thomas M. Merritt, CHRO/Deputy General Counsel, Virtu Financial

Andrew Chin, Paul B. Eaton Distinguished Professor, University of North Carolina School of Law

S. Winn

Ovan Morrison

Sebastian Xavier Arellano

1. C. Edward (Ted) Allen, Vice President, Policy & Advocacy, Society for Corporate Governance;
2. Chris Taylor, Vice President, NYSE Global Head of  Advisory; and
3. Matthew D. Brusch, President and CEO, National Investor Relations Institute

Jeffrey P. Mahoney, Esq., General Counsel, Council of Institutional Investors

Fabricio R. Murillo Garcia

Calvin Cherry

Philip S. Brewster, Co-Counsel to Mark Coffey; Patrick M. Mincey, Co-Counsel to Mark Coffey; Stephen J. Bell, Co-Counsel to Mark Coffey

Kelly Ryan Kane

Mark Atchity, President & CEO, JCC Capital Markets, LLC

Andrew Reilly, RIMÔN

Jennifer Froberg, EDGAR Services Team, Toppan Merrill

Plasmatron Laboratories

Steven Glass, Managing Director & Investment Analyst, Pella Funds Management

Stephen M. Kohn and Allison Wise, both of Kohn, Kohn & Colapinto

Karen L. Barr, President & CEO, Investment Adviser Association

Reflex Entertainment, LLC

James Lintner

Trung Nguyen

Cory Elliott

Allison C. Giles, Assistant Counsel, National Treasury Employees Union

Timothy P. Terry on behalf of the Private Investor Coalition

Mr. Jacob Gillmore

Dante Fichera, President, Independent Investment Bankers

Edwin Hu, et al., Working Group on Investor Protection in Public Offerings

Amy C. Cross, Founder & CEO, StillPoint Capital LLC

Frank Partnoy, UC Berkeley and International Institute of Law and Finance, et al.

Atticus Wong

Joseph Fan

Nicolas Morgan, Founder and President, Investor Choice Advocates Network

Andrew J. Pincus, Esq., Mayer Brown LLP

Thomas M. Madden, FINRA Arbitrator and Mediator, Marist College School of Management

R. T. Leuchtkafer

Ramesh Errabolu

Jarod C. Winters, Chief Operating Officer & Chief Compliance Officer, Collectable Technologies, Inc.

William J. Harrington, Croatan Institute

Paul Grewal, Chief Legal Officer, Coinbase Global, Inc.

Kimon Demetriades

Working Group on Human Capital Accounting Disclosure:

• Ralph Richard Banks, Jackson Eli Reynolds Professor of Law at Stanford Law School
• Paul Brest, Former Dean and Professor Emeritus at Stanford Law School
• John C. Coates IV, John F. Cogan, Jr. Professor of Law and Economics at Harvard Law School and former General Counsel and Acting Director of the SEC's Division of Corporation Finance
• Gerald Davis, Gilbert and Ruth Whitaker Professor of Business Administration at the University of Michigan Ross School of Business
• Joseph A. Grundfest, William A. Franke Professor of Law and Business at Stanford Law School and former SEC Commissioner
• Colleen Honigsberg, Associate Professor of Law at Stanford Law School
• Robert J. Jackson, Jr., Pierrepont Family Professor of Law at New York University School of Law and former SEC Commissioner
• Shivaram Rajgopal, Roy Bernard Kester and T.W. Byrnes Professor of Accounting and Auditing, Columbia Business School
• Ethan Rouen, Assistant Professor of Business Administration and Faculty Co-Chair, Impact Weighted Accounts Project at Harvard Business School
• Daniel Taylor, Arthur Andersen Professor of Accounting at The Wharton School of the University of Pennsylvania and Director of the Wharton Forensic Analytics Lab

Steve Milloy

We Want Fair Markets

Victoria Kulik, President, Ukrainian American Bar Association; Dora Chomiak, President, Razon, Inc.; and Natalie Jaresko, Former Minister of Finance of Ukraine

Stephen M. Kohn, Attorney for Media Whistleblowers, Kohn, Kohn and Colapinto, LLP; Siri Nelson, Executive Director, National Whistleblower Center; and Mary Jane Wilmoth, Publisher, Whistleblower Network News

J.W. Verret, Associate Professor, George Mason University Antonin Scalia School of Law

Andrew B. Kay, Esq., P. Randolph Seybold, Esq., Venable LLPRichard T. Choi, Esq., Ann B. Furman, Esq., Carlton Fields, P.A.

Kevin Carroll, Managing Director and Associate General Counsel, SIFMA

George Webster

Tyler Gellasch, Executive Director, Healthy Markets Association

Michael Kitces, Executive Chairman and Co-Founder, XY Planning Network

Michael Kitces, Executive Chairman and Co-Founder, XY Planning Network

Douglas A. Cifu, Chief Executive Officer, Virtu Financial

William Michael Cunningham, Creative Investment Research

Benny R. Brown

Stuart J. Kaswell, Esq.

Vincent Molinari, Sustainable Holdings, PBC

Paul J. Bazil, Pickard Djinis and Pisarri LLP

John William Templeton, Journal of Black Innovation

Loeb & Loeb LLP

Stuart Kaswell, Esq.

Harold Kim, President, U.S. Chamber Institute for Legal Reform and Tom Quaadman, Executive Vice President, Center for Capital Markets Competitiveness

Alberto Thomas, Partner, Fideres Partners LLP

Joseph F. Keefe, President and Julie Gorte, Senior Vice President, Impax Asset Management LLC

Sam Kazman, Competitive Enterprise Institute; Mark Chenoweth, New Civil Liberties Alliance; Helgi C. Walker, Gibson, Dunn & Crutcher LLP; David T Bellaire, Financial Services Institute

Stephen E. Bochner and Richard C. Blake, Wilson Sonsini Goodrich & Rosati; David A. Bell and James D. Evans, Fenwick & West LLP; and, David G. Peinsipp and Charles S. Kim, Cooley LLP

Richard A. Hayne, Chairman of the Board and Chief Executive Officer of Urban Outfitters, Inc.

Joshua Mitts, Associate Professor of Law, Columbia Law School; John C. Coffee, Jr., Adolf A. Berle Professor of Law, Director, Center on Corporate Governance, Columbia Law School; James D. Cox, Brainerd Currie Professor of Law, Duke University School of Law; Edward F. Greene, General Counsel, Securities & Exchange Commission (1981-82); Director, Division of Corporation Finance (1979-81); Senior Counsel, Cleary Gottlieb Steen & Hamilton, Co-Director, Program on Law, Economics & Capital Markets, Columbia Law School; Meyer Eisenberg, Deputy General Counsel and Acting Director, Division of Investment Management Securities & Exchange Commission (1998-2006) Lecturer in Law; Senior Research Scholar, Columbia Law School; Colleen Honigsberg, Associate Professor of Law, Stanford Law School; Donald Langevoort, Thomas Aquinas Reynolds Professor of Law, Georgetown University Law Center; Joshua Mitts, Associate Professor of Law, Columbia Law School; Peter Molk, Associate Professor of Law, University of Florida Levin College of Law; Randall Thomas, John S. Beasley II Chair in Law and Business, Vanderbilt Law School, Professor of Management. Owen Graduate School of Management; Robert B. Thompson, Peter P. Weidenbruch, Jr. Professor of Business Law, Georgetown University Law Center; Andrew Verstein, Professor of Law, Wake Forest University School of Law; and Charles K. Whitehead, Myron C. Taylor Alumni Professor of Business Law, Cornell Law School

John A. Zecca, Executive Vice President, Chief Legal Officer & Chief Regulatory Officer, Nasdaq

Patrick Whittemore

Wesley Althoff, Securities Industry and Financial Markets Association

Dr. Benjamin H. Harris, Director, Kellogg Public-Private Interface at Northwestern University

Steve Milloy, Director, Energy & Environment Legal Institute

Harold Hamm, Chief Executive Officer, Continental Resources, Inc.

James McRitchie, Corporate Governance

ACRE (Action Center on Race and the Economy), AFL-CIO, American Family Voices, Americans for Financial Reform Education Fund, Center for Popular Democracy, Color of Change, Committee for Better Banks, Communications Workers of America (CWA), Consumer Action, CtW Investment Group, Demand Progress Education Fund, Institute for Policy Studies, Global Economy Project, Partnership for Working Families, Proxy Impact, Public Citizen, Strong Economy for All Coalition, Take on Wall Street, 13, United for Respect, Woodstock Institute

Kenneth A. Bertsch, Executive Director, and Jeffrey P. Mahoney, General Counsel, Council of Institutional Investors

Stephen Callahan

Vincent R. Molinari, Templum Markets, LLC

Adam M. Altman, Adam M. Altman, Ltd.

Dusty Horwitt, Partnership for Policy Integrity

Chad Sandstedt, CFA, TagniFi, LLC

Maranda E. Fritz, Thompson Hine LLP

Brent R. Baker, Clyde Snow & Sessions

Vincent R. Molinari, Templum, Inc.

Taylor Scott Amarel

Jones Day