Subject: S7-2026-15 Comments
From: ATT
Affiliation:

Jul. 04, 2026

Kelly Villasuso
Director of Marketing & BD/Travel

I strongly oppose the SEC shifting from quarterly to six-month financial reviews because transparency is the bedrock of investor protection. Extending the reporting window cuts the flow of timely, critical information in half, creating massive blind spots for everyday investors and giving institutional insiders an unfair advantage. In today’s fast-moving markets, a six-month delay makes it far more difficult to hold corporations accountable, increases the risk of undetected fraud, and directly undermines the SEC's core mission to maintain fair, orderly, and efficient markets.

Kelly Villasuso