Subject: File No. S7-2026-15
From: Evan Trager

I've worked in finance and am an individual investor; quarterly reporting is critical for transparency and investor due diligence, especially for smaller companies to ensure small investors are not left at a disadvantage; for instance an emerging biotech could increase (or decrease) in value 10x over a quarter, let alone in a longer time period. While non scheduled events would not be directly impacted, more casual investors may only become aware of them during earnings.