Subject: File Number S7-2026-15
From: Diane Wheeler
Affiliation:

May 27, 2026

Changing the rules to get rid of the quarterly reporting rule is a disastrous idea! Companies will hide behind the lack of accountability! We, as investors will be uninformed and much more at risk as investors. 


Also, employees will be more vulnerable. Sometimes the only way employees can find out how their employer is doing is by the financials. 


PLEASE DO NOT CHANGE THE QUARTERLY REPORTING RULE!