Subject: S7-2026-15
From: Kyle Coughenour
Affiliation:

Jun. 7, 2026

More time for fraud to grow. 
Enron. WorldCom. Madoff. The run-up to 2008. Every major modern accounting scandal was enabled by gaps and opacity in financial disclosure. Quarterly filings don't prevent fraud, but they dramatically shorten the window in which it can fester before someone outside the company can see it. What if Enron only had to cook their books twice a year? How are we supposed to keep the stock market companies honest if we don't have the annual quarterly reviews to do it ? 
Sincerely, 
Kyle Coughenour