Subject: S7-2026-15
From: Justin Toney
Affiliation:

Jun. 4, 2026

This is probably missing the point but I thought the reason Enron perpetrated the fraud to the extent they did was because they did not release a straightforward balance sheet and obscured assets and liabilities with partnerships and off-balance sheet items. From this standpoint the frequency of reporting wouldn’t have been relevant and not so sure it is going to matter with the proposed rule 
change. 




—JDT