Subject: S7-2026-15 Comments
From: M&M KJN
Affiliation:

Jun. 23, 2026

Marjorie Jordan CEO

Dear Commissioners,
I am writing to express strong concern regarding any effort to weaken or eliminate quarterly financial reporting requirements for publicly traded companies. Regular, standardized disclosure is a cornerstone of market transparency, investor confidence, and fair competition.
History has shown that reduced oversight and delayed reporting create conditions where misconduct can grow unchecked. Periods of diminished transparency have repeatedly preceded major financial crises and corporate scandals, harming investors, employees, and the broader economy. When financial power operates without timely scrutiny, the risk of manipulation, misrepresentation, and systemic instability increases significantly.
Quarterly reporting is not merely a procedural requirement; it is a critical safeguard that ensures accountability and provides investors with the information necessary to make informed decisions. Weakening this framework would undermine trust in U.S. markets and could open the door to the very types of abuses that past reforms were designed to prevent.
I urge the Commission to uphold and strengthen existing reporting standards rather than scale them back. Maintaining rigorous, consistent disclosure practices is essential to preserving market integrity and protecting the public interest.
Thank you for your attention to this matter.

Kelly Nelson
Kelly.Nelson&MirthandMischief.com