To Whom It May Concern at the U.S. Securities and Exchange Commission: I am writing as an individual retail investor to express my strong opposition to any proposed rule that would reduce the frequency of public company financial reporting from quarterly to semi-annual. Quarterly reporting has long served as a cornerstone of market transparency and investor protection. Reducing this cadence to twice per year would leave investors without timely insight into a company’s financial health for extended periods - six months or more - during which material changes in revenue, earnings, debt levels, and operational performance could go undisclosed. For individual investors who lack access to the proprietary research and private management channels available to institutional players, quarterly filings are often the primary source of reliable, audited information on which investment decisions are made. This change would disproportionately harm retail investors. Large institutional investors, hedge funds, and analysts have the resources and relationships to gather informal intelligence between reporting periods. Everyday investors do not. Reducing disclosure frequency would widen this information asymmetry and undermine the Commission-s core mission to protect investors and maintain fair, orderly, and efficient markets. Furthermore, quarterly reporting serves as a meaningful check on management accountability. More frequent disclosure discourages earnings manipulation, provides earlier warning of financial distress, and gives investors the data needed to hold company leadership responsible for stated strategies and guidance. I respectfully urge the Commission to reject any proposal that diminishes the frequency of financial reporting and to preserve the quarterly reporting standard that has served investors and markets well for decades. Thank you for considering my comments.