Subject: S7-2026-15
From: SUSAN SMITH
Affiliation:

Jun. 18, 2026

Susan Smith
Retired Teacher

Dear SEC regulators,
I do not see a reason for changing the reporting rules for corporate personnel, CEOs & CFOs. The rules written in 2002 were put in place for a reason- to stop Illegal actions by corporate leaders. If you put off the reporting you risk losing data and answerable individuals, should fraud be found.
Those safeguards were written after the Enron case for a reason, and the SEC should explain why they believe this change from 4 reports a year, to two.
You are just providing executives with more time to commit and hide their fraud.

This could affect me personally should the company managing my retirement fund decide to do something to benefit themselves and not the retirees whose accounts they manage.

This SEC reporting change should NOT be instituted.

Respectfully,
Susan Smith

Sent from my iPhone