Jul. 02, 2026
To Whom it May Concern; Form 8-Ks and press releases are not certified by corporate executives and are not subject to auditor review. They are not an equivalent replacement for quarterly certified reports, and treating them as such weakens investor protections. The SEC’s own request for comment asks how to “address” or “patch” the reporting gap that would result from eliminating two quarterly reports. That question alone acknowledges the proposal creates a weaker disclosure framework. If a replacement requires patching, it is not a true replacement. The appropriate response is to withdraw the proposal, not attempt to repair the damage after the fact. These certification requirements were adopted in the wake of Enron and other major accounting scandals for a reason. Congress determined that requiring CEOs and CFOs to personally certify quarterly financial reports was essential to improving corporate accountability, transparency, and investor confidence. If the SEC now believes those safeguards should be weakened, it has the burden of explaining what has fundamentally changed since those reforms were enacted. This proposal would cut the number of certified executive filings from four per year to just two. That is a significant reduction in accountability. Investors rely on quarterly certified reports because they carry legal responsibility for the accuracy and completeness of the information provided. Uncertified filings and voluntary press releases do not provide the same level of assurance or protection. The SEC’s mission is to protect investors, maintain fair, orderly, and efficient markets, and facilitate capital formation. Reducing the frequency of certified financial reporting is inconsistent with that mission. Quarterly certified filings should remain mandatory. Weakening a post-Enron safeguard without compelling evidence that investors will be equally protected is a step backward, not forward. Thank you, Angela Bartolo Louisiana Sent from my iPhone