Subject: Comment on S7-2026-15
From: Linda Mayberry
Affiliation:

Jun. 14, 2026

I am writing to express my concerns regarding the potential shift from quarterly to semi-annual reporting in the United States. 

Given the historical context of similar practices between the 1950s and 1970s, as well as the outcomes observed in other countries that have moved away from quarterly reports, I am questioning the rationale behind considering this change again. 

What are the specific reasons for revisiting this reporting structure despite previous experiences and international precedents? 

Best regards, 

Linda Mayberry